2004 (5) TMI 482

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..... he above captioned two appeals which have been directed against the common order-in-appeal passed by the Commissioner (Appeals), the issue relates to the denial of deemed Modvat credit to the appellants in terms of Notification No. 58/97. 2. The learned Counsel has contended that the Commissioner (Appeals) has wrongly disallowed the deemed credit even on the strength of those invoices which carr .....

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..... lowed the manufacturer to take Modvat credit on the basis of invoices issued by the input supplier containing declaration that duty has been discharged in respect thereof. The appellants prima facie, are entitled to claim the deemed Modvat credit on the invoices which contained declaration of the input supplier that duty has been discharged under Rule 96ZP in terms of the above said Notification. .....

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..... The learned Commissioner (Appeals) has not even dealt with the matter in detail keeping in view the law on the points involved. Therefore, in my view, the case deserves to be sent to the adjudicating authority for fresh decision after allowing the appellants to adduce evidence, if any, to substantiate their claim for deemed Modvat credit. In view of the above discussion made above, the impugned .....

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