https://www.taxtmi.com/caselaws?id=83738 An administrative order enhancing deemed credit for steel sheets exceeding 5 mm under Heading 72.12 remained operative because it was issued as an independent order and was not expressly described as a modification of the earlier order. A later supersession order referred only to the earlier 7-4-1986 order, while the 12-6-1986 order was superseded only by the subsequent order dated 20-5-1988. On that construction, the enhanced deemed credit continued to apply until express supersession, entitling the assessee to the higher rate for the intervening period. en-us Mon, 22 Aug 1994 00:00:00 +0530 Sat, 16 Jul 2011 13:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83738 An administrative order enhancing deemed credit for steel sheets exceeding 5 mm under Heading 72.12 remained operative because it was issued as an independent order and was not expressly described as a modification of the earlier order. A later supersession order referred only to the earlier 7-4-1986 order, while the 12-6-1986 order was superseded only by the subsequent order dated 20-5-1988. On that construction, the enhanced deemed credit continued to apply until express supersession, entitling the assessee to the higher rate for the intervening period. Case-Laws Central Excise Mon, 22 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83738