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2003 (12) TMI 551
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.... Shri S.V. Parelkar, DR, for the Respondent. [Order]. - The appellant was engaged, as a job worker, in the manufacture of steel structurals. It received raw materials for making such goods from Tata Projects Ltd. The appellant took deemed credit as provided in Notification 58/97. The notification declares the duty shall be deemed to have been paid on inputs specified therein at 12% of the....
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....ined in Paragraph 5 of the notification has not been complied. The Assistant Commissioner, whose order has been confirmed on appeal by the Commissioner (Appeals), confirmed the denial of the credit and imposed a penalty on it. Hence these appeals. 2. The Counsel for the appellant contends that the condition in Paragraph 5 of the notification is the one of simple procedural and not substant....