2004 (12) TMI 557

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....dvocate, for the Appellant. Shri O.P. Arora, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -   In these appeals which have been directed against the common order-in-appeal, the issue relates to the denial of the benefit of Notification No. 58/97-C.E. (N.T.), dated 30-8-97 in respect of deemed Modvat credit to the appellant. 2. The deemed Modvat credit under t....

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.... invoices issued by both these suppliers, however, contained the declarations of having discharged the duty in terms of Rule 96ZP of the Rules. This declaration, in our view, satisfies the requirement of the Notification 58/97 and we find corroboration to this view from the Tribunal's Final Order Nos. 755-760/2004-B dated 21-9-2004 in Shree Ambica Steel Industries v. CCE. Therefore, the impugned o....