https://www.taxtmi.com/caselaws?id=106405 Deemed Modvat credit under Notification No. 58/97-Central Excise is available where specified inputs are received under an invoice declaring payment of appropriate excise duty under Section 3A. Eligibility depends on payment of duty on the inputs, supported here by certification from the Range Officer. Non-payment of interest by the supplier for delayed duty payment is not an eligibility condition under the notification and does not negate payment of the underlying duty. Credit therefore cannot be denied solely because such interest remains unpaid. en-us Mon, 17 Jun 2002 00:00:00 +0530 Wed, 14 Mar 2012 10:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106405 Deemed Modvat credit under Notification No. 58/97-Central Excise is available where specified inputs are received under an invoice declaring payment of appropriate excise duty under Section 3A. Eligibility depends on payment of duty on the inputs, supported here by certification from the Range Officer. Non-payment of interest by the supplier for delayed duty payment is not an eligibility condition under the notification and does not negate payment of the underlying duty. Credit therefore cannot be denied solely because such interest remains unpaid. Case-Laws Central Excise Mon, 17 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106405