https://www.taxtmi.com/caselaws?id=30323 Deemed Modvat credit under Notification No. 58/97-CE (N.T.) required inputs to be received under an invoice declaring payment of appropriate excise duty under Section 3A of the Central Excise Act, 1944. The admissibility dispute, including the objection that the appellate order travelled beyond the show cause notice, was treated as governed by binding precedent against the Revenue. Consequently, no substantial question of law arose, and the Revenue's challenge to the assessee's deemed credit failed. 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.) required inputs to be received under an invoice declaring payment of appropriate excise duty under Section 3A of the Central Excise Act, 1944. The admissibility dispute, including the objection that the appellate order travelled beyond the show cause notice, was treated as governed by binding precedent against the Revenue. Consequently, no substantial question of law arose, and the Revenue's challenge to the assessee's deemed credit failed. Case-Laws Central Excise Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30323