https://www.taxtmi.com/caselaws?id=86198 Deemed credit on steel inputs was denied where the goods were contemporaneously described in invoices, cash memos and RG 23A Part I records as plates of 5 mm thickness. The claim that the goods were actually sheets failed because there was no purchase order or other declaration showing that sheets had been ordered or received. In the absence of material establishing misdescription, the recorded description of plates prevailed, and the goods were treated as outside the deemed credit scheme. The demand was therefore sustained. en-us Tue, 26 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 17:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86198 Deemed credit on steel inputs was denied where the goods were contemporaneously described in invoices, cash memos and RG 23A Part I records as plates of 5 mm thickness. The claim that the goods were actually sheets failed because there was no purchase order or other declaration showing that sheets had been ordered or received. In the absence of material establishing misdescription, the recorded description of plates prevailed, and the goods were treated as outside the deemed credit scheme. The demand was therefore sustained. Case-Laws Central Excise Tue, 26 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86198