2006 (12) TMI 207

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..... ed credit under Notification No. 58/97-C.E. was allowed to the respondents. The contention of the Revenue is that the respondents availed the deemed credit on the invoices issued by M/s. Prince Agro Allied Industries where by declaration was given that the goods are cleared under Rule 96-ZP. The Commissioner (Appeals) allowed the deemed credit after following the case of Vikas Pipe v. CCE, Chand .....

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..... is mentioned that the goods were cleared under Rule 96-ZP of Central Excise Rules, credit cannot be denied on the ground that manufacturer of inputs has not paid appropriate duty. If there is any dispute regarding payment of appropriate duty with the manufacturer, the Revenue can proceed against the manufacturer. Under these circumstances, I find no merit in the appeal and the same is dismissed. .....

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