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    <title>2003 (3) TMI 518 - CEGAT, NEW DELHI</title>
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    <description>Deemed credit under Notification No. 58/97-C.E. was discussed in the context of input manufacturers&#039; duty liability remaining under challenge. Because the Tribunal had already remanded or allowed the connected appeals concerning the input manufacturers, their actual duty payment could not be finally determined without fresh verification by the adjudicating authority. The matter was therefore required to be reconsidered after hearing the appellants, and the impugned orders were set aside with a remand for fresh decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=108452</link>
      <description>Deemed credit under Notification No. 58/97-C.E. was discussed in the context of input manufacturers&#039; duty liability remaining under challenge. Because the Tribunal had already remanded or allowed the connected appeals concerning the input manufacturers, their actual duty payment could not be finally determined without fresh verification by the adjudicating authority. The matter was therefore required to be reconsidered after hearing the appellants, and the impugned orders were set aside with a remand for fresh decision.</description>
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