2004 (12) TMI 557

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..... R, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In these appeals which have been directed against the common order-in-appeal, the issue relates to the denial of the benefit of Notification No. 58/97-C.E. (N.T.), dated 30-8-97 in respect of deemed Modvat credit to the appellant. 2. The deemed Modvat credit under the said Notification has been denied to the appellants for h .....

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..... eclarations of having discharged the duty in terms of Rule 96ZP of the Rules. This declaration, in our view, satisfies the requirement of the Notification 58/97 and we find corroboration to this view from the Tribunal s Final Order Nos. 755-760/2004-B dated 21-9-2004 in Shree Ambica Steel Industries v. CCE. Therefore, the impugned order denying the Modvat credit on the inputs received from these s .....

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