2004 (3) TMI 265

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that basis. 2. The appeal is no doubt posted as a short matter. But since the respondents have submitted the written submissions and prayed that the appeal be decided, I proceeded to decide the appeal itself. 3. The present appeal has been filed by the Revenue against the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original and allowed the deemed M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t credit in respect of the invoices issued by M/s. Arun Steels and M/s. Dhiman Steel Rolling Mills by holding that the respondents have produced certificate from the concerned Range Office regarding the discharge of appropriate duty in terms of Section 3A of the Act by these input manufacturers. However, the deemed Modvat credit was disallowed by the adjudicating authority in respect of the invoic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nputs from them, did not bear the declaration of their having discharged the duty liability. Rather the declaration contained in those invoices had the wording "duty liability to be discharged under Rule 96ZP". But from this declaration it could hardly be interpreted and concluded that the duty liability has been discharged. Rather, plain reading of this declaration makes it evident that the manuf .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng authority who rightly disallowed the deemed modvat credit to the respondents on this very ground that the duty liability had not been discharged by the manufacturer as per the wording the above said Notification. Therefore, the impugned order of the Commissioner (Appeals) cannot be sustained. 5. The respondents in the written submissions have in general term alleged that the ground taken by t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the respondents. Here the deemed Modvat credit is not being denied to the respondents for having failed to produce the necessary certificate from the jurisdictional Range Officer, but on the ground that the manufacturer from whom they had purchased the inputs, had not even discharged the duty and the invoices did not bear the necessary declaration to that effect as per the requirement of the Not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X