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of <h1>Appellate Tribunal allows appeal on Modvat credit denial under Notification 58/97-Central Excise</h1> <h3>SHREE AMBICA STEEL INDUSTRIES Versus COMMR. OF C. EX., CHANDIGARH</h3> The Appellate Tribunal CEGAT allowed the appeal by M/s. Shri Ambica Steel Industries regarding deemed Modvat credit under Notification No. 58/97-Central ... Modvat/Cenvat - Deemed credit The Appellate Tribunal CEGAT, New Delhi allowed the appeal by M/s. Shri Ambica Steel Industries regarding deemed Modvat credit under Notification No. 58/97-Central Excise. The Tribunal held that the benefit of the Notification cannot be denied for not depositing interest on delayed payment of Central Excise duty by the supplier, as long as the appropriate duty has been paid.
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