https://www.taxtmi.com/caselaws?id=124955 The substituted explanation in the earlier notification, which expressly included payment by bank draft, was treated as clarificatory rather than as a new substantive restriction. Because the supplier's receipt of consideration was not disputed, the later amendment was applied to support deemed credit under the earlier notification. The denial of credit was therefore set aside, and the assessee was allowed the benefit of deemed credit. en-us Mon, 15 Sep 2008 00:00:00 +0530 Wed, 17 Oct 2012 15:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124955 The substituted explanation in the earlier notification, which expressly included payment by bank draft, was treated as clarificatory rather than as a new substantive restriction. Because the supplier's receipt of consideration was not disputed, the later amendment was applied to support deemed credit under the earlier notification. The denial of credit was therefore set aside, and the assessee was allowed the benefit of deemed credit. Case-Laws Central Excise Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124955