https://www.taxtmi.com/caselaws?id=87224 Deemed credit was not available where the inputs used in manufacturing electrical stampings and laminations were electrical silicon steel sheets and strips, not the HR/CR sheets covered by the deemed credit order. The detailed statement of the General Manager identifying the inputs was not retracted in time, and the record did not show that the department had been informed of the actual goods used. On that basis, the denial of deemed credit was upheld and the extended period of limitation was held to be properly invoked. en-us Tue, 29 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 15:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87224 Deemed credit was not available where the inputs used in manufacturing electrical stampings and laminations were electrical silicon steel sheets and strips, not the HR/CR sheets covered by the deemed credit order. The detailed statement of the General Manager identifying the inputs was not retracted in time, and the record did not show that the department had been informed of the actual goods used. On that basis, the denial of deemed credit was upheld and the extended period of limitation was held to be properly invoked. Case-Laws Central Excise Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87224