2004 (6) TMI 486

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....Bhatnagar, JDR, for the Respondent. [Order].  In this appeal, which has been filed against the impugned order-in-appeal, the issue relates to the availability of the deemed Modvat credit to the appellants in terms of the Notification No. 58/97, dated 30-8-1997. 2. The authorities below have denied the credit on the inputs to the appellants under this Notification as the manufact....

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....fore me by the learned Counsel that the invoices issued by the manufacturer/supplier of the inputs did not disclose the invoice price of the said inputs correctly and as such the benefit of the Notification No. 58/97-C.E., referred to above, for claiming the deemed Modvat credit on those inputs could not be claimed by the appellants in view of the specific bar created by Clause (5) of the Notifica....