https://www.taxtmi.com/caselaws?id=328645 Deemed credit under Rule 57A(5) and Notification No. 29/96-CE (NT) is a separate scheme that permits credit without duty-paying documents and without any prescribed time limit. Rule 57G(5), which imposes a six-month bar on credit taken under the document-based scheme in Rule 57G(3), cannot be imported into deemed credit where the governing rule and notification do not prescribe such limitation. A taxing provision must be construed strictly, and no additional restriction can be read into the scheme. The six-month limitation therefore does not apply to deemed credit, and the issue was decided in favour of the assessee. en-us Wed, 17 Feb 2016 00:00:00 +0530 Thu, 17 Nov 2016 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328645 Deemed credit under Rule 57A(5) and Notification No. 29/96-CE (NT) is a separate scheme that permits credit without duty-paying documents and without any prescribed time limit. Rule 57G(5), which imposes a six-month bar on credit taken under the document-based scheme in Rule 57G(3), cannot be imported into deemed credit where the governing rule and notification do not prescribe such limitation. A taxing provision must be construed strictly, and no additional restriction can be read into the scheme. The six-month limitation therefore does not apply to deemed credit, and the issue was decided in favour of the assessee. Case-Laws Central Excise Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328645