2005 (5) TMI 447

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..... issue involved in the present appeal is as to whether the appellants are entitled to take deemed credit in terms of the Notification No. 58/97, when the appropriate duty on the inputs has not been paid by the manufacturer. 2. The said notification allows deemed credit in respect of the inputs purchased from the manufacturer of iron and steel, who have discharged duty liability under Section 3A ( .....

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..... in a number of cases. Reference may be made to the Tribunal s decision in the case of Arvind Steel Agro Industries v. Commissioner of Central Excise, Chandigarh, reported in [2005 (184) E.L.T. 319 (T)=2005 (99) ECC 44 (Tri.)] laying down that the only requirement under the Notification was that the purchase must be directly from a manufacturer, who discharged duty under Section 3A and that the i .....

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