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TMI Blog2003 (8) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... o the availability of deemed credit in respect of the inputs to the respondents, on which duty liability has not been allegedly discharged in full by the supplier/manufacturer under Section 3A, but received by them under Notification No. 58/97-C.E., dated 30-8-1997. 2. The learned Commissioner (Appeals) by following the ratio of the law laid down by the Tribunal in an identical case of Delhi Ste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding interpretation of the notification as laid down by the Apex Court in the case of Union of India v. Wood Papers Ltd., 1990 (47) E.L.T. 500 (S.C.) and Mihir Textiles Ltd. v. C.C., Bombay - 1997 (92) E.L.T. 9 (S.C.), that exemption notification had to be interpreted strictly and not liberally, and that the notification has to be read as a whole. But, in my view, this contention of the learned JD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified by the Hon'ble High Court or the Apex Court. No doubt reference application filed by the Revenue against that judgment is said to be pending before the Hon'ble High Court, but the operation of that judgment had not been stayed so far. Therefore, the judgment of the Tribunal still holds the field and is binding on the Revenue and the learned Commissioner (Appeals) had rightly followed the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 716 (Tri. - Del.) = 2001 (44) RLT 853], has also observed that for the interpretation of notification in question i.e. 58/97-C.E., the rule of strict interpretation laid down by the Apex Court is not applicable. Moreover, the judgment of the Tribunal in the case of Delhi Steel Indus., supra, in which the interpretation of the notification has been made, so far holds good, is to be accepted by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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