https://www.taxtmi.com/caselaws?id=90417 Specific deemed-credit orders for re-rollable materials were applied according to their plain terms, and the exclusion for inputs recognisable as non-duty paid, wholly exempt, or nil-rated could not be read into them by interpretation; credit was therefore admissible under those orders. For the period up to 1-4-1987, however, the general deemed-credit order for iron and steel expressly barred credit where inputs were clearly recognisable as non-duty paid or exempt, and that prohibition remained operative in the absence of proof of duty-paid character; credit was accordingly not admissible for that earlier period. en-us Mon, 08 Sep 1997 00:00:00 +0530 Fri, 07 Oct 2011 12:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90417 Specific deemed-credit orders for re-rollable materials were applied according to their plain terms, and the exclusion for inputs recognisable as non-duty paid, wholly exempt, or nil-rated could not be read into them by interpretation; credit was therefore admissible under those orders. For the period up to 1-4-1987, however, the general deemed-credit order for iron and steel expressly barred credit where inputs were clearly recognisable as non-duty paid or exempt, and that prohibition remained operative in the absence of proof of duty-paid character; credit was accordingly not admissible for that earlier period. Case-Laws Central Excise Mon, 08 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90417