CENVAT Credit Demand on Non-Woven Textile Fabrics Disputed; Classification Under CETA 56.03 Deemed Correct by HSN Standards.

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....Demand of CENVAT credit availed - classification of goods - non-woven textile fabrics falling under CETA 56.03 or classified under 39231090 - The HSN clearly recognize non-woven textile manufactured by thermal/mechanical bonding of yarn as textile falling under Chapter 56 - demand not justified - AT....