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2011 (8) TMI 821 - HC - Central ExciseDeemed credit under Notification 58/97 - Supplier of inputs has not paid Central Excise duty and given a wrong certificate about dischargement under Rule 96ZP - Held That:- under Rule 57A(6) of the Central Excise Rules, 1944, the manufacturer covered by compuneded levy scheme, is deemed to have discharged its duty liability. - in case the annual capacity of production of input manufacturer because of dispute cannot be determined at the time of issue of invoice, the scheme of conveyance of deemed credit cannot be put on hold and the substantive benefit of deemed credit cannot be denied to the input purchaser. - Appeal of revenue was dismissed.
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