2005 (2) TMI 669

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eal, which has been filed by the Revenue against the impugned order-in-appeal, the issue relates to the denial of deemed Modvat credit to the respondents. The adjudicating authority disallowed the deemed Modvat credit in terms of the Notification No. 58/97-C.E., dated 30-8-1997 as the invoices did not carry the proper declaration in terms of the above said notification regarding the charge of duty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed. The respondents were required to prove that the duty liability was actually discharged by the manufacturer/supplier of the inputs at the time of clearances of the goods or even at a later stage. The ratio of the law laid down in the case of M/s. Vikas Pipes, supra, could not be made applicable to the case of the respondents in the light of the above referred facts. In that case, the declaratio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X