2004 (3) TMI 623

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..... . No representation for the appellants despite notice. 2. Examined the records and heard the DR. The issue involved in the case is whether deemed Modvat credit of Rs. 24,664/- availed by the appellants during January to March 1999 on the strength of certain invoices issued by M/s. Dhiman Industries Ltd., Mandi Gobindgarh is admissible to the former and whether the penalty of Rs. 12,000/- i .....

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..... nded Levy Scheme of Rule 96ZP of the Central Excise Rules, 1944 read with Section 3A of the Central Excise Act was entitled to the benefit of deemed credit under Notification No. 58/97-C.E. ibid, whether or not the relevant invoice carried the supplier s declaration of discharge of duty liability. The High Court s decision is in the case of Vikas Pipe v. CCE [2003 (158) E.L.T. 680]. In view of the .....

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