2013 (3) TMI 502

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..... the input suppliers u/s 3A r.e.r. 96ZP(3) of the Central Excise Rules, 1944? - Held that:- Though it is not in dispute that the manufacturer from whom the respondent-assessee had purchased the inputs had paid only a part of the duty under the compounded scheme and was disputing its liability to pay the balance amount, but that would not come in the way of the respondent-assessee claiming the bene .....

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..... ion of Law :- (i) Whether deemed credit in terms of Notification No. 58/97, dated August 30, 1997 is admissible to the inputs user on the basis of Invoice on which appropriate duty has not been paid by the input suppliers under Section 3A of the Central Excise Rules, 1944, read with Rule 96ZP(3) of the erstwhile Rules, 1944? 2. Briefly stated, the facts giving rise to the present appeal are .....

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..... /97-C.E., dated 30-8-1997 issued under Rule 57A of the Rules as the invoices did not contain the declaration that Appropriate of the duty of excise has been paid on such goods under the provisions of Central Excise Act, 1944 as required under Condition No. 4 of the notification dated 30-8-1997 and therefore, it was inadmissible. A show cause notice was issued and a reply was called. The responde .....

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..... , learned Senior Standing Counsel appearing for the Department. 4. The learned counsel submitted that the Tribunal has erred in law in allowing the claim of Modvat credit inasmuch as the declaration furnished by the respondent-assessee do not confirm to the notification dated 30-8-1997 as the specific Condition No. 4 of the said notification had not been complied with. He invited the attention o .....

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..... view of the notification dated 30-8-1997. Admittedly, part of the amount of the compounded levy has been paid and it cannot be ascertained as to whether it related to the invoice in respect of which the respondent-assessee had claimed the Modvat Credit or not. 6. That being the position on this issue, the Tribunal had rightly decided the claim in favour of the respondent-assessee. We do not fin .....

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