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TMI Blog2007 (8) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 35G of the Central Excise Act, 1944 (for brevity, the Act ), prays for quashing order dated 8-8-2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, the Tribunal ). The appellant-Revenue has claimed that the following question of law would arise for determination of this Court :- Whether the manufacturer of final products is entitled to deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.E., dated 30-8-1997 of ₹ 55,521/-. It was alleged that the suppliers of inputs had not discharged full duty liability during the period and that the documents on the strength of which the assessee took the deemed credit were not valid duty paying documents for the purpose of availing Modvat credit. According, a show cause notice dated 4-2-2000 was issued to the assessee as to why the deeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit on the invoices issued under Rule 96ZP(3). The deemed credit on the invoices issued under Section 3A is available only if there is a declaration on the invoices duty liability to be discharged under Rule 96ZP(3) . Considered the submissions made by both sides and perused the records. I find that in this case the denial of Modvat credit to the appellant is only for the reason that the sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by the Tribunal. We do not feel persuaded to accept the contention raised because. 5. On the basis of the aforementioned findings as well as clear position of law, we are of the view that no substantive question of law warranting admission of these appeals would arise. 6. In view of the above, this appeal fail and the same is accordingly dismissed. - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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