https://www.taxtmi.com/caselaws?id=124245 Deemed credit on aluminium shots was admissible where aluminium ingots had suffered the same duty rate, both products fell under unwrought aluminium, and the shots were generated from duty-paid ingots through job work under intimation under Rule 57F(2). The credit chain did not exceed the duty already attributable to the ingots, so no excess credit was availed and the situation was revenue neutral. On that basis, the denial of deemed credit was unsustainable. en-us Thu, 19 Jun 2008 00:00:00 +0530 Thu, 27 Sep 2012 11:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124245 Deemed credit on aluminium shots was admissible where aluminium ingots had suffered the same duty rate, both products fell under unwrought aluminium, and the shots were generated from duty-paid ingots through job work under intimation under Rule 57F(2). The credit chain did not exceed the duty already attributable to the ingots, so no excess credit was availed and the situation was revenue neutral. On that basis, the denial of deemed credit was unsustainable. Case-Laws Central Excise Thu, 19 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124245