2005 (2) TMI 669

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....]. -  In this appeal, which has been filed by the Revenue against the impugned order-in-appeal, the issue relates to the denial of deemed Modvat credit to the respondents. The adjudicating authority disallowed the deemed Modvat credit in terms of the Notification No. 58/97-C.E., dated 30-8-1997 as the invoices did not carry the proper declaration in terms of the above said notification regar....

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....of the Rules to be discharged. The respondents were required to prove that the duty liability was actually discharged by the manufacturer/supplier of the inputs at the time of clearances of the goods or even at a later stage. The ratio of the law laid down in the case of M/s. Vikas Pipes, supra, could not be made applicable to the case of the respondents in the light of the above referred facts. I....