9911796707
TMI Blog2002 (9) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, for the Respondent. [Order]. In these appeals of the Revenue, there is a common issue. The issue is as to whether the deemed Modvat credit taken by the respondents on inputs supplied by various manufacturers working under the Compounded Levy Scheme under Rule 96ZP of the Central Excise Rules, 1944 read with Section 3A of the Central Excise Act is admissible to them as held by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NB (SM) [CCE, Chandigarh-I v. M/s. Rubicon Steels]. (2) Final Order No. A/970/2002/NB (SM), dated 9-7-2002 in Appeal No. E/1137/2002-NB (SM) [CCE, Chandigarh-I v. M/s. Raj Creators]. and submits that, in the instant case, the duty liability has not been shown to have been duly discharged by the input-manufacturers and hence the benefit of deemed Modvat credit under Notification No. 58/97- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in this appeal is that the certificates issued by the Range Officers have been found, on subsequent investigations, to be incorrect. There is no case for the Revenue in these appeals that the order passed by the Commissioner (Appeals) on the basis of the facts available on record at that time was perverse. Any investigation or other event which might have occurred subsequent to the passing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The focus of the Revenue is on the certificates issued by the Range Officers. As a matter of fact, Notification No. 58/97-C.E. did not provide for availment of deemed Modvat credit on the strength of any certificate issued by the Range Officer having jurisdiction over the input-manufacturer. In Delhi Steel Industries (supra), I have taken a view that, once the Central Government declared in para 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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