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2009 (2) TMI 476 - HC - Central ExciseCenvat credit - unprocessed stock of fabrics held by a dealer is 'input' in terms of Notification No. 35/2003-C.E - Held that: - processor had purchased directly from the manufacturer of grey fabrics, the grey fabrics purchased will be undoubtedly and undisputedly an inputs in the hands of the processor - . Merely because a dealer has been introduced in between the manufacturer of inputs and the manufacturer of finished goods, the nature of these products as input cannot undergo a change - credit not merely for stock with the traders but also in respect of stock lying with the processors - Appeals is dismissed
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