9911796707
TMI Blog2004 (6) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal, which has been filed against the impugned order-in-appeal, the issue relates to the availability of the deemed Modvat credit to the appellants in terms of the Notification No. 58/97, dated 30-8-1997. 2. The authorities below have denied the credit on the inputs to the appellants under this Notification as the manufacturer of the inputs had failed to declare the invoice price of the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r/supplier of the inputs did not disclose the invoice price of the said inputs correctly and as such the benefit of the Notification No. 58/97-C.E., referred to above, for claiming the deemed Modvat credit on those inputs could not be claimed by the appellants in view of the specific bar created by Clause (5) of the Notification. 3. The non-issuance of the show cause notice to the manufacturer/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igarh, supra, referred to above, is not attracted to the facts of the case. In that case the issue involved was regarding the declaration by the manufacturer in the invoices in respect of discharging of his duty under Rule 96ZP, but such is not the position in the present case. 4. In view of the above, the impugned order is upheld and the appeal of the appellants is dismissed accordingly. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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