https://www.taxtmi.com/caselaws?id=178456 Deemed Modvat credit under Notification No. 58/97-C.E. could not be denied merely because the supplier had not discharged excise duty where the invoices contained the declaration that duty liability would be paid under Rule 96ZP(3). The lower appellate authority and the Tribunal accepted that the requisite invoice declaration satisfied the notification's conditions for availing deemed credit. The High Court found no legal infirmity in that approach and held that no substantial question of law arose under Section 35G of the Central Excise Act, 1944. On the facts found, denial of deemed credit was not justified. en-us Mon, 27 Aug 2007 00:00:00 +0530 Fri, 05 Feb 2016 11:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178456 Deemed Modvat credit under Notification No. 58/97-C.E. could not be denied merely because the supplier had not discharged excise duty where the invoices contained the declaration that duty liability would be paid under Rule 96ZP(3). The lower appellate authority and the Tribunal accepted that the requisite invoice declaration satisfied the notification's conditions for availing deemed credit. The High Court found no legal infirmity in that approach and held that no substantial question of law arose under Section 35G of the Central Excise Act, 1944. On the facts found, denial of deemed credit was not justified. Case-Laws Central Excise Mon, 27 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178456