2006 (12) TMI 207

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....both sides. The Revenue filed this appeal whereby the deemed credit under Notification No. 58/97-C.E. was allowed to the respondents. The contention of the Revenue is that the respondents availed the deemed credit on the invoices issued by M/s. Prince Agro & Allied Industries where by declaration was given that the goods are cleared under Rule 96-ZP. The Commissioner (Appeals) allowed the deemed c....