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2006 (12) TMI 207

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....eal 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 credit after following the case of Vika....