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2011 (3) TMI 536 - PUNJAB AND HARYANA HIGH COURTNotification No.58/97-CE dated 30.08.1997 - Reversal of deemed credit - Compunded Levy Scheme under Section 3 of the Central Excise Act, 1944 - inputs raised by the assessee were purchased from a unit which itself was governed under Section 3A of the Act and had not paid ad valorem excise duty, on account of liability for payment of excise duty having been discharged under the Compounded Levy Scheme - As under the compounded levy scheme the excise liability is based on the annual capacity of production and is not discharged at the point/time of removal but according to Rule 96 ZP, the declaration to the effect “appropriate duty discharged” will tantamount to false declaration - the Hon’ble Punjab & Haryana High Court in the case of Vikas Pipe vs. CCE, Chandigarh [2003 -TMI - 46733], has put to rest the issue involved by categorically holding that invoices certifying that inputs have sufficient and no further evidence to show discharge of duty is required - The appeal is dismissed
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