2002 (6) TMI 555

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..... Shri S.C. Pushkarna, JDR, for the Respondent. [Order]. -  In this Appeal filed by M/s. Shree Ambica Steel Industries, the issue involved is whether credit of deemed duty under Notification No. 58/97-C.E., dated 30-8-97 is available to them. 2. Shri K.K. Anand, learned Advocate, submitted that the credit of deemed duty has been denied to them in respect of supplies of inputs....

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....ces declaring that the appropriate duty of excise has been paid; that in absence of any particulars of duty payment on the invoice, it cannot be presumed that the duty of excise has been paid. 4. I have considered the submissions of both the sides. The credit of the deemed duty is available under the Notification No. 58/97 only on the condition that the inputs are received directly from th....