https://www.taxtmi.com/caselaws?id=153855 Deemed credit could not be denied merely because the supplying unit, operating under the compounded levy scheme, was alleged not to have discharged duty. Where invoices declared clearance under Rule 96ZP(3) and credit was claimed under Notification No. 58/97 read with Rule 57A(6) of the Central Excise Rules, 1944, the invoice declaration was treated as sufficient proof of duty discharge for credit purposes. In the absence of reliable departmental evidence showing non-payment by the supplier, denial of deemed credit was not justified, and the recipient remained entitled to the credit. en-us Thu, 01 Oct 2009 00:00:00 +0530 Thu, 01 Aug 2013 10:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153855 Deemed credit could not be denied merely because the supplying unit, operating under the compounded levy scheme, was alleged not to have discharged duty. Where invoices declared clearance under Rule 96ZP(3) and credit was claimed under Notification No. 58/97 read with Rule 57A(6) of the Central Excise Rules, 1944, the invoice declaration was treated as sufficient proof of duty discharge for credit purposes. In the absence of reliable departmental evidence showing non-payment by the supplier, denial of deemed credit was not justified, and the recipient remained entitled to the credit. Case-Laws Central Excise Thu, 01 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153855