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<h1>Appellate Tribunal allows appeal on deemed duty credit under Notification No. 58/97-C.E.</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. Shree Ambica Steel Industries regarding the credit of deemed duty under Notification ... Cenvat/Modvat - Deemed credit The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. Shree Ambica Steel Industries regarding the credit of deemed duty under Notification No. 58/97-C.E. The Tribunal held that the duty payment can be shown by producing a Certificate from the range concerned, and since the Appellants provided the Certificate showing duty payment by the supplier, the appeal was allowed.
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