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2017 (1) TMI 355 - AT - Central ExciseDeemed credit in terms of N/N. 6/2002-C.E. (N.T.), dated 1-3-2002 - denial on the ground that these goods, falling under Chapter Heading 5207.20, which were received by them for processing, has not been specified as input in the notification - Held that: - the said Board’s Circular has made implicit the deeming provisions of said notification to the effect that the grey fabrics are manufactured out of duty paid yarn and that the yarn has suffered appropriate duty - the deemed credit availed by the respondent is clearly allowable - appeal dismissed - decided against Revenue.
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