2003 (8) TMI 129

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....Gowri Shankar, Member (T)]. - Vandana Dyeing Pvt. Ltd., the appellant, is engaged in the processing of textile fabrics it either subjected to processing grey fabrics and processed these fabrics on job work or received fabrics which have already been subjected to one or more process and subjected them to further processing. The appellant availed of the deemed credit facility provided for in Notific....

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....tional Duties of Excise (Textiles & Textile Articles) Act, 1978 will be deemed to have been paid on inputs at different rates depending upon the status of the manufacture of the inputs, different rates being provided for composite mills and for others. Paragraph 4 of the notification makes the notification inapplicable to a manufacturer other than a composite mill "who avails any credit in respect....

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....uty Commissioner and that of the Commissioner both cite paragraph 4.4 of the trade notice. We do not find anything in this paragraph to support the view taken in the order impugned in the appeal. This paragraph, after setting out the rates of deemed credit, goes on to say, "For all other inputs no actual credit will be permitted." It is clear that this paragraph deals with only with deemed credit ....