https://www.taxtmi.com/caselaws?id=93335 Deemed credit under Notification No. 58/97-C.E. was stated not to be denied merely because the input manufacturer's duty payment was disputed, where invoices recorded clearance under Rule 96-ZP of the Central Excise Rules. The buyer's entitlement was treated as dependent on the invoices and the deemed credit scheme, while any issue about non-payment or short payment of duty by the manufacturer was to be pursued against that manufacturer. On that reasoning, denial of deemed credit to the buyer was not justified, and the challenge to the credit grant failed. en-us Fri, 29 Dec 2006 00:00:00 +0530 Thu, 10 Nov 2011 10:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93335 Deemed credit under Notification No. 58/97-C.E. was stated not to be denied merely because the input manufacturer's duty payment was disputed, where invoices recorded clearance under Rule 96-ZP of the Central Excise Rules. The buyer's entitlement was treated as dependent on the invoices and the deemed credit scheme, while any issue about non-payment or short payment of duty by the manufacturer was to be pursued against that manufacturer. On that reasoning, denial of deemed credit to the buyer was not justified, and the challenge to the credit grant failed. Case-Laws Central Excise Fri, 29 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93335