2006 (12) TMI 430

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.....H. Jadhav, JDR, for the Respondent. [Order]. - The appellants herein are engaged in the processing of textile fabrics falling under Chapters 52, 54 and 55 of the schedule to the Central Excise Act, 1985, and were inter alia availing Cenvat credit including deemed Cenvat credit on textile fabrics processed by them, under the provisions of Notification 6/2002-C.E., dated 28-2-2002 and utilisi....

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....tification inoperative w.e.f. 1-4-2003. The credit accumulated during the currency of Notification 6/2002 could not be utilised till 31-3-2003 and was utilised by the appellants during April and July, 2003, which was objected to on the ground that the accumulated deemed Cenvat credit lapsed w.e.f. 1-4-2003. Show cause notice proposing recovery of Cenvat credit was issued on 9-2-2004, adjudicated b....