https://www.taxtmi.com/caselaws?id=78774 Deemed Modvat credit under Notification No. 58/97-C.E. remained available to the recipient where the supplier operated under the compounded levy scheme and had discharged duty under Rule 96ZP(3). Any allegation of short levy at the supplier's end had to be pursued only by the officers having jurisdiction over the supplier, because the recipient's officers could not re-examine the correctness of the supplier's duty liability for each clearance. The notification granted deemed credit by design, so the recipient was entitled to the benefit and the department's objection failed. en-us Fri, 12 Mar 2010 00:00:00 +0530 Thu, 16 Dec 2010 11:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78774 Deemed Modvat credit under Notification No. 58/97-C.E. remained available to the recipient where the supplier operated under the compounded levy scheme and had discharged duty under Rule 96ZP(3). Any allegation of short levy at the supplier's end had to be pursued only by the officers having jurisdiction over the supplier, because the recipient's officers could not re-examine the correctness of the supplier's duty liability for each clearance. The notification granted deemed credit by design, so the recipient was entitled to the benefit and the department's objection failed. Case-Laws Central Excise Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78774