TMI Blog2003 (8) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Notification 29/96 in respect of the former category of the fabrics and availed of credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave 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 of inputs (other than processed fabrics when received as an input) under any notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice. 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 and not with credit under Rule 57A(1). If the appellant had availed of deemed credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the appellant could not simultaneously avail of deemed credit as well as actual credit under Rule 57A(2). He has ignored. the provisions of paragraph 5.2 and does not appear to have considered separately, as required to do, the processed fabrics and grey fabrics that the appellant received. The appellant was entitled to do what it did. 5. The appeal is accordingly allowed and the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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