https://www.taxtmi.com/caselaws?id=114191 Flat-rolled mild steel products not exceeding 5 mm thickness qualified for deemed credit because the deemed credit notification treated plates as goods exceeding 5 mm, so the disputed goods fell outside that description. The traders' invoices describing the goods as plates under Chapter Heading 73.08 were treated as a mistake, since the goods were admittedly flat-rolled products within the thinner category. Supporting invoices and challans from the manufacturer also omitted any chapter heading or sub-heading, making the incorrect trader description plausible. On that basis, the appellants were entitled to deemed credit on the goods in question. en-us Tue, 19 Aug 2003 00:00:00 +0530 Sat, 12 May 2012 11:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114191 Flat-rolled mild steel products not exceeding 5 mm thickness qualified for deemed credit because the deemed credit notification treated plates as goods exceeding 5 mm, so the disputed goods fell outside that description. The traders' invoices describing the goods as plates under Chapter Heading 73.08 were treated as a mistake, since the goods were admittedly flat-rolled products within the thinner category. Supporting invoices and challans from the manufacturer also omitted any chapter heading or sub-heading, making the incorrect trader description plausible. On that basis, the appellants were entitled to deemed credit on the goods in question. Case-Laws Central Excise Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114191