https://www.taxtmi.com/caselaws?id=109161 Deemed Modvat credit under Notification No. 58/97-Central Excise was treated as conditional on invoices showing that appropriate excise duty had in fact been paid. The benefit of the notification was available only when the supplier's duty liability under Section 3A was actually discharged at the prescribed rate. Because the Central Excise Division's verification report had not been confronted to the respondents, the record was insufficient for a final determination. The matter was therefore remanded for fresh adjudication after giving the parties an opportunity to rebut the material and verify whether the suppliers had paid the appropriate duty. en-us Thu, 13 Jun 2002 00:00:00 +0530 Fri, 06 Apr 2012 12:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109161 Deemed Modvat credit under Notification No. 58/97-Central Excise was treated as conditional on invoices showing that appropriate excise duty had in fact been paid. The benefit of the notification was available only when the supplier's duty liability under Section 3A was actually discharged at the prescribed rate. Because the Central Excise Division's verification report had not been confronted to the respondents, the record was insufficient for a final determination. The matter was therefore remanded for fresh adjudication after giving the parties an opportunity to rebut the material and verify whether the suppliers had paid the appropriate duty. Case-Laws Central Excise Thu, 13 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109161