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TMI Blog2001 (8) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order]. - In the impugned order, the Commissioner (Appeals) held that, "I have considered the matter. Deemed Modvat credit in terms of Notf. No. 58/97-C.E. was denied to the appellants on the ground that they did not produce certificate, from the Range Officer of the supplier, confirming payment of CE duty on the inputs purchased by them. Appellants in their appeal have contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case for the appellants, Shri Balbir Singh, ld. Advocate submits that the Notf. No. 58/97 provided that the provision of this notification shall apply to those inputs which have been received directly by the manufacturer of the final products from the factory of the manufacturer of the said inputs under cover or an invoice declaring that appropriate duty of excise has been paid on such inputs u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained a copy of TR-6 challan showing deposit of duty periodically. He submits that in terms of provisions of Rule 96ZP (3), the duty was required to be paid by 10th of each month. He submits that pursuant to this requirement the duty was being deposited in lumpsum by 10th of this month, therefore, the declaration in the invoice was correct. He submits that since the duty was paid and the evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f certificate from the jurisdictional Superintendent of Central Excise, the appellants had produced the copies of the PLA and TR-6 challan in this regard. The PLA indicated the periodical payment of duty which was supported by TR-6 challan showing deposit in the bank. Thus, I find that there was complete compliance of the provisions of Notf. No. 58/97. In these circumstances, disallowance of deeme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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