9911796707
TMI Blog2001 (10) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... ereof. 2. I have heard both sides. 3. Shri K.K. Anand, Advocate for the applicants, reiterating the grounds of appeal, submits that both the lower authorities disallowed the deemed Modvat credit to the extent of Rs. 1,20,852.60 taken by the applicants on inputs supplied by the iron & steel manufacturers operating under the Compounded Levy Scheme under Rule 96ZP of the Central Excise Rules, 1944 read with Section 3A of the Central Excise Act, 1944. The deemed Modvat credit was denied on the ground that the input-manufacturers had not declared in the relevant invoices that they had duly discharged duty liability on the goods and further that the applicants did not produce certificates from the Central Excise Range Officer having j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icates from the Central Excise Range Officers having jurisdiction over the input-manufacturer to the effect that duty liability had duly been discharged by them. Hence the show cause notice, which ultimately resulted in the present proceedings. Ld. Counsel submits that the applicants had satisfied the requirements of Notification No. 58/97-C.E. (N.T.) and hence the Modvat credit should not have been denied to them. He claims a strong prima facie case in favour of the applicants and prays for complete waiver of pre-deposit and stay of recovery in respect of the entire amount of duty. 4. Shri A.S. Bedi, SDR has drawn my attention to the provisions of the notification. He submits that, on account of disputes over final determination of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ba and M/s. Malhotra were, undisputedly, paying duty from month to month on the basis of provisional ACP determined by the jurisdictional Commissioners. Any controversy over the final ACP cannot render such payment of duty inappropriate. The payment of duty on the basis of provisional ACP is an appropriate payment, pending finalisation of ACP by the competent authority. Prima facie, it also appears to me that any requirement of certification by the Range Officer having jurisdiction over the input-manufacturer is not expressly envisaged under the notification and any denial of deemed Modvat credit on the ground of non-production of such certificate cannot be justified. In the instant case, Baba's invoice certainly contained their declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
