2005 (7) TMI 550

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..... In all these appeals which have been filed by the Revenue against the common order-in-appeal, the issue relates to the denial of the deemed Modvat credit, in terms of Notification No. 58/97 to the respondents. 2. Heard both sides and gone through the record. The facts are not much in dispute. The respondents are engaged in the manufacture of Steel products. They procured inputs under the .....

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..... tisfy the requirement of the above said notification as under the said Notification, the declaration required was that the duty liability had been discharged by the manufacturer/supplier of the goods. There is a vide gap between the expression duty liability to be discharged and duty liability discharged . This gap has been over looked by the learned Commissioner (Appeals). In the case of M/s. .....

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