https://www.taxtmi.com/caselaws?id=30323 Deemed Modvat credit under Notification No. 58/97-CE (N.T.) was linked to receipt of inputs under an invoice declaring that the appropriate excise duty had been paid under Section 3A of the Central Excise Act, 1944. The note states that the dispute on admissibility of such credit was already covered against the Revenue by an earlier Division Bench ruling, and a similar appeal had been dismissed on the same basis. It therefore records that no substantial question of law arose on the Revenue's challenge, and the assessee's position prevailed. en-us Mon, 28 Jan 2008 00:00:00 +0530 Fri, 22 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30323 Deemed Modvat credit under Notification No. 58/97-CE (N.T.) was linked to receipt of inputs under an invoice declaring that the appropriate excise duty had been paid under Section 3A of the Central Excise Act, 1944. The note states that the dispute on admissibility of such credit was already covered against the Revenue by an earlier Division Bench ruling, and a similar appeal had been dismissed on the same basis. It therefore records that no substantial question of law arose on the Revenue's challenge, and the assessee's position prevailed. Case-Laws Central Excise Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30323