https://www.taxtmi.com/caselaws?id=54298 Deemed credit under Notification No. 29/96 was treated as available even when entered after clearance of processed fabrics, because the notification contained no express bar on belated availment. Rule 57G was held inapplicable since the deemed-credit documents were not the type contemplated by its six-month restriction. The entitlement was linked to removal of the final product, and the delayed entry was accepted as a bona fide mistake of law. On that basis, denial of deemed credit was unsustainable and the assessee's claim was sustained. en-us Wed, 12 Jan 2005 00:00:00 +0530 Tue, 19 Oct 2010 12:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54298 Deemed credit under Notification No. 29/96 was treated as available even when entered after clearance of processed fabrics, because the notification contained no express bar on belated availment. Rule 57G was held inapplicable since the deemed-credit documents were not the type contemplated by its six-month restriction. The entitlement was linked to removal of the final product, and the delayed entry was accepted as a bona fide mistake of law. On that basis, denial of deemed credit was unsustainable and the assessee's claim was sustained. Case-Laws Central Excise Wed, 12 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54298