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2008 (9) TMI 748

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..... . [Order per : S.S. Kang, Vice-President]. Applicant filed this appeal against the impugned order, whereby benefit of deemed credit on the ground that payment regarding the input purchase was made through the bank draft and not by cheque drawn on its own bank account. 2. The revenue wants to deny the credit in view of the explanation to the Notification No. 58/1997-C.E., dated 30-8-97. .....

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