https://www.taxtmi.com/caselaws?id=51050 Notification No. 58/97-C.E. was construed to create a substantive deeming fiction that excise duty on the notified inputs was deemed to have been paid, making Modvat credit available to the final product manufacturer. The invoice declaration requirement in Paragraph 4, stating that duty had been paid under Section 3A, was treated as procedural and incapable of overriding the deeming provision in Paragraph 2. An invoice stating that duty liability had been discharged under Rule 96ZP(3) was accepted as compliance because the payment was under Section 3A. Denial of deemed credit for the remaining invoices merely for absence of the exact declaration was therefore not sustainable. en-us Wed, 08 Aug 2001 00:00:00 +0530 Wed, 22 Sep 2010 13:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51050 Notification No. 58/97-C.E. was construed to create a substantive deeming fiction that excise duty on the notified inputs was deemed to have been paid, making Modvat credit available to the final product manufacturer. The invoice declaration requirement in Paragraph 4, stating that duty had been paid under Section 3A, was treated as procedural and incapable of overriding the deeming provision in Paragraph 2. An invoice stating that duty liability had been discharged under Rule 96ZP(3) was accepted as compliance because the payment was under Section 3A. Denial of deemed credit for the remaining invoices merely for absence of the exact declaration was therefore not sustainable. Case-Laws Central Excise Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51050