https://www.taxtmi.com/caselaws?id=52109 The Judge dismissed the Revenue's appeal, upholding the Commissioner (Appeals)' decision to allow deemed credit to the respondents under Notification No. 58/97-C.E. The Judge ruled that the Tribunal's previous judgment applied to the case, rejecting the Revenue's argument that a reference application was pending. Emphasizing that the notification was not an exemption notification, the Judge stated that the strict interpretation principle did not apply. The decision affirmed that the Commissioner (Appeals) correctly followed the Tribunal's judgment, leading to the validation of the impugned order. en-us Thu, 28 Aug 2003 00:00:00 +0530 Fri, 01 Oct 2010 13:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52109 The Judge dismissed the Revenue's appeal, upholding the Commissioner (Appeals)' decision to allow deemed credit to the respondents under Notification No. 58/97-C.E. The Judge ruled that the Tribunal's previous judgment applied to the case, rejecting the Revenue's argument that a reference application was pending. Emphasizing that the notification was not an exemption notification, the Judge stated that the strict interpretation principle did not apply. The decision affirmed that the Commissioner (Appeals) correctly followed the Tribunal's judgment, leading to the validation of the impugned order. Case-Laws Central Excise Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52109