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TMI Blog2011 (3) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... valorem excise duty, on account of liability for payment of excise duty having been discharged under the Compounded Levy Scheme - As under the compounded levy scheme the excise liability is based on the annual capacity of production and is not discharged at the point/time of removal but according to Rule 96 ZP, the declaration to the effect “appropriate duty discharged” will tantamount to false de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial question of law:- Whether the manufacturer of final products is entitled to deemed credit under Notification No.58/97-CE dated 30.08.1997 when the manufacturer/supplier of inputs has not paid appropriate Central Excise duty and given a wrong certificate/no certificate on the body of invoices about duty discharged under Rule 96 ZP of the erstwhile Central Excise Rules, 1944? 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing judgment of this Court in Vikas Pipes v. CCE [2003] 158 ELT 680 holding that where declaration is given by the supplier of goods that inputs had suffered excise duty, the remedy of the department is to proceed against the supplier for not having discharged duty liability and not against the person who used the inputs and claimed credit. The finding recorded in the Order-in-Appeal is as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ZP is the provision under which duty was required to be discharged by the manufacturer of Iron Steel Products under compounded levy scheme and accordingly duty liability is to be discharged till the end of month and with interest thereafter. As under the compounded levy scheme the excise liability is based on the annual capacity of production and is not discharged at the point/time of removal bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 680, has put to rest the issue involved by categorically holding that invoices certifying that inputs have sufficient and no further evidence to show discharge of duty is required. 3. The view taken by the Appellate Authority has been affirmed by the Tribunal. 4. We have heard learned counsel for the appellant. 5. In view of finding recorded by the Appellate Authority, quoted above, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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