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2010 (3) TMI 628 - CESTAT NEW DELHIDeemed Credit - The show cause notices were issued to the respondents alleging that the invoices from the supplier did not contain declaration that appropriate duty liability has been discharged under Rule 96ZP as required under Notification No. 58/97. The original authority denied the entire credit taken on the invoices issued by M/s. Guru Arjan Iron & Steel Rolling Mills. Commissioner (Appeals) set aside the order of the original authority and allowed the appeals of the respondents. Held that – in the light of the decision of Amit Engineering Co. applicable. Revenue’s appeal dismissed.
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