https://www.taxtmi.com/caselaws?id=117694 Deemed Modvat credit under Notification No. 58/97 depends on the substantive fact that the supplier was discharging duty under section 3A of the Central Excise Act. Where the record, including TR challans, show cause notice, and related proceedings, established operation under the compounded levy scheme, credit could not be denied for a mere technical defect in the wording of the invoice certificate. A dispute between the supplier and the revenue over annual capacity or the quantum of duty did not defeat the purchaser's entitlement. On that basis, the denial of deemed credit was unsustainable and the credit was allowable. en-us Tue, 21 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 18:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117694 Deemed Modvat credit under Notification No. 58/97 depends on the substantive fact that the supplier was discharging duty under section 3A of the Central Excise Act. Where the record, including TR challans, show cause notice, and related proceedings, established operation under the compounded levy scheme, credit could not be denied for a mere technical defect in the wording of the invoice certificate. A dispute between the supplier and the revenue over annual capacity or the quantum of duty did not defeat the purchaser's entitlement. On that basis, the denial of deemed credit was unsustainable and the credit was allowable. Case-Laws Central Excise Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117694