https://www.taxtmi.com/caselaws?id=118707 Deemed credit under Notification No. 58/97-C.E. depended on the invoice declaration regarding duty payment on inputs. Where the supplier's invoice certified that the inputs had suffered Central Excise duty, the assessee was not required to independently prove that duty had been discharged by the supplier, and deemed credit was allowable. Where the invoice carried no such declaration, the benefit could not be extended. The operative principle is that entitlement turns on compliance with the notification's declared conditions and the invoice-based certification requirement. en-us Tue, 03 May 2005 00:00:00 +0530 Thu, 05 Jul 2012 12:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118707 Deemed credit under Notification No. 58/97-C.E. depended on the invoice declaration regarding duty payment on inputs. Where the supplier's invoice certified that the inputs had suffered Central Excise duty, the assessee was not required to independently prove that duty had been discharged by the supplier, and deemed credit was allowable. Where the invoice carried no such declaration, the benefit could not be extended. The operative principle is that entitlement turns on compliance with the notification's declared conditions and the invoice-based certification requirement. Case-Laws Central Excise Tue, 03 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118707