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TMI Blog2007 (9) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise (Appeals). 2. We have heard the learned SDR. None appeared for the Respondents. 3. The issue involves Notification No. 58/97-C.E. dated 30-8-1997 by which the Government has notified certain inputs for the purpose of credit of duty under Modvat scheme. The said notification is reproduced below :- "Notification No. 58/97-CE., dated 30-8-1997 is extracted thereunder for ready reference : Iron and steel-Goods notified for purposes of credit of duty under Modvat In exercise of the powers conferred by sub-rule (6) of Rule 57A of the Central Excise Rules, 1944, the Central Government hereby declares the following inputs and the final products falling within the Schedule to the Central Excise Tariff Act, 1985 (5) of 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and limitations as may be specified by the Central Government in the Official Gazette. Provided further that no such refund of credit of deemed duty shall be allowed if the manufacturer avails of drawback allowed under the Customs and Central Excise Duties (Drawback) Rules, 1971, or claims rebate of duty under rule 12 in respect of such duty. 4. The provisions of this notification shall apply to only those inputs which have been received directly by the manufacturer of the final products from the factory of the manufacturer of the said inputs under the cover of an invoice declaring that the appropriate duty of excise has been paid on such inputs under the provisions of Section 3A of the said Act. 5. The provisions of this notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought to our notice that, the requirements given in the explanation have not been met with. In the present case, the payment has not directly been made by the manufacturer of the final product (respondent) to the manufacture of the inputs. Further, the cheque has to be drawn on the bank account of the manufacturer or by bank draft or by bankers' cheque. This condition has also not been complied with. When these conditions are not complied with, the credit cannot be claimed. Therefore, it was urged that the original authority was right in disallowing the credit. Further, it was argued that the Commissioner (Appeals) has erred in holding that procedural instructions cannot be bar for denial of substantial benefit of credit under the Modvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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