https://www.taxtmi.com/caselaws?id=206123 Deemed credit under the exemption notification was treated as available where inputs were cleared under the compounded levy scheme and the invoices disclosed discharge of duty liability under Rule 96ZP of the Central Excise Rules, 1944. The appellate authority held that such discharge amounted to duty payment under Section 3A of the Central Excise Act, 1944, and that the invoice declaration satisfied the notification conditions. The Tribunal affirmed this view, and the High Court noted that the issue was already covered by its earlier decision, leaving the department to proceed against the supplier rather than deny credit to the recipient. en-us Thu, 03 Mar 2011 00:00:00 +0530 Fri, 16 Sep 2011 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206123 Deemed credit under the exemption notification was treated as available where inputs were cleared under the compounded levy scheme and the invoices disclosed discharge of duty liability under Rule 96ZP of the Central Excise Rules, 1944. The appellate authority held that such discharge amounted to duty payment under Section 3A of the Central Excise Act, 1944, and that the invoice declaration satisfied the notification conditions. The Tribunal affirmed this view, and the High Court noted that the issue was already covered by its earlier decision, leaving the department to proceed against the supplier rather than deny credit to the recipient. Case-Laws Central Excise Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206123