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2011 (10) TMI 50 - AT - Central ExciseCenvat credit - grey fabrics i.e. unprocessed stock of fabrics - Notification No. 35/2003-CE covers unprocessed fabrics as finished goods - Tribunal concluded that man-made grey fabrics is definitely finished product for the manufacturer of such grey fabrics - It is definitely an input for processor who is taking these grey fabrics for further processing - If the 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 - no merits in the appeals - Tax Appeals stand dismissed - decided against the revenue
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