https://www.taxtmi.com/caselaws?id=88226 Inputs used in the manufacture of M.S. tie bars were accepted as bars on the basis of their classification and description, so the assessee remained entitled to deemed credit. The demand was raised on the footing that the inputs were flats and that duty-paid documents were not produced in remand proceedings, but the record did not justify disturbing the accepted finding on classification. As the inputs were rightly treated as bars, the duty demand was not sustainable and the challenge by the revenue failed. en-us Wed, 30 Oct 1996 00:00:00 +0530 Fri, 16 Sep 2011 12:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88226 Inputs used in the manufacture of M.S. tie bars were accepted as bars on the basis of their classification and description, so the assessee remained entitled to deemed credit. The demand was raised on the footing that the inputs were flats and that duty-paid documents were not produced in remand proceedings, but the record did not justify disturbing the accepted finding on classification. As the inputs were rightly treated as bars, the duty demand was not sustainable and the challenge by the revenue failed. Case-Laws Central Excise Wed, 30 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88226