2002 (11) TMI 216

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....ce K.K. Usha, President]. - In these appeals the short issue that arises for consideration is whether the appellant is entitled to the benefit of Notification No. 29/96, dated 3-9-96 and claim deemed credit in respect of the inputs used in the manufacture of the grey fabric, which is being processed oy the appellant. 2. In the order under challenge in Appeal No. E/2434/2001-D such deemed credit w....

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.... the refund of the amount claimed by the appellant will be subject to verification by the Assistant Collector on the question of unjust enrichment. 3. In the order impugned in Appeal No. E/2092/2001-D the appellant was denied the benefit of Notification No. 29/96 for the reason that grey fabric as such is not included as an "input" in the Notification qualifying for such benefit. It is the conten....