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TMI Blog2011 (8) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. ADARSH KUMAR GOEL, ACJ 1. This appeal has been preferred by the revenue under Section 35-G of the Central Excise Act, 1944 (for short, "the Act") against order dated 5.1.2007 passed by the Custom, Excise and Service Tax Appellate Tribunal, New Delhi, claiming following substantial question of law:- "Whether the manufacturer of final products is entitled to deemed cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,078/- and also created demand of interest and penalty. On appeal, the appellate authority held that deemed Modvat Credit could not be denied on the ground that the manufacturer failed to discharge its duty liability in view of notification No.58/97-CE dated 30.8.1997. The Tribunal dismissed the appeal by the revenue. 3. This appeal was admitted in view of pendency of reference at the inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. I observe that in terms of provisions of notification no.58/97-CE dated 30.8.97 credit of deemed duty paid by manufacturer under Section 3A of the Central Excise Act, 1944 is available subject to the condition that the input are received directly from the factory of manufacturer under cover of an invoice declaring therein that the appropriate duty of excise has been paid on such inputs under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble CEGAT is the case of M/s Kapoor Steel Industries Vs CCE, Chandigarh- 2003(55)RLT 48(CEGAT-Del) has held deemed credit admissible as there is compliance of substantive requirement of the notification no.58/97 dated 30-08- 97. With regard to discharge of duty liability by the manufacturer, it has been contended by the appellants that Hon'ble CEGAT, New Delhi vide Final Order No.A/885 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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