2004 (12) TMI 549

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..... The case relates to denial of deemed Modvat credit under Notification No. 58/97. The ground for denial is that the appellant s supplier had not paid appropriate duty of excise as required under the Notification. 2. The contention of the appellant is that the appellant s supplier was discharging duty on compounded rates in terms of Section 3A of the Central Excise Act and that position is c .....

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..... e jurisdictional Superintendent that duty liability not discharging full on the assessed capacity . 4. Deemed credit is available under notification provided appropriate duty is paid by the supplier under compounded levy scheme. There may be disputes about the actual amount payable under compounded levy scheme between the supplier and Central Excise authorities. This is no ground for denying cr .....

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