TMI Blog2002 (6) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Revenue, the issue involved is whether deemed credit is available to the respondents M/s. Rubicon Steels under Notification No. 58/97-Central Excise, dated 30-8-97. 2. Shri H.C. Verma, learned Departmental Representative submitted that the respondents manufacture rail coach parts and availed of the Modvat credit of duty paid on the inputs; that during the scrutiny of RT 12 returns durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rjun Iron Steel Rolling Mills and M/s. Gopal Mills have not discharged their duty liability as determined by the Commissioner Chandigarh; that as the supplier had not discharged the appropriate duty liability, the deemed Modvat credit is not admissible to the respondents. 3. On the other hand, Shri Ajay Jain, learned Advocate, submitted that Para 2 of the Notification No. 58/97 provides that d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents therein. He, therefore, contended that it is not necessary that the entire duty should be paid before the deemed credit under the said Notification can be availed of. 4. I have considered the submissions of both the sides. Notification No. 58/97 provides for availment of deemed Modvat credit. Para 2 of the Notification provides that the duty of Excise shall be deemed to have been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 3A of the Central Excise Act. The Deputy Commissioner in the Adjudication Order has given his finding that the Revenue has contended that three suppliers of the inputs have not discharged their duty liability as determined by the Commissioner of Central Excise under Section 3A of the Central Excise Rules. It has been emphasized by the Revenue that these three suppliers have not discharged their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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