Per P.G. Chacko : This appeal of the Revenue is against an order of the Commissioner (Appeals) allowing deemed credit to the respondents for the period April to August 2002 in respect of cotton yarn (Heading 52.07 of the CETA Schedule) used in the manufacture of fabrics called "Denim fabrics" removed to 100% EOU without payment of duty in terms of CT-3 certificates. Before the lower appellate authority, challenging the adverse order passed by the original authority, the assessee had claimed the benefit of Notification No.6/2002-CE (NT) dt. 1.3.2002 issued under Rule 11 of the CENVAT Credit Rules, 2002. This Notification (which superseded earlier Notification No.53/2001-CE (NT) issued under Rule 11 of the CENVAT Credit Rules, 2001), in para-3 thereof, allowed utilization of deemed credit on declared inputs used in the manufacture of final products cleared for export under bond, for payment of duty on any final product cleared for home consumption or for export on payment of duty. The Commissioner (Appeals) allowed this benefit to the respondents by extending the applicability of the first proviso to para-3 of the Notification to declared inputs used in final products cleared to