2005 (11) TMI 318

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....turers of final products that is deemed to have been paid under Section 3A of the Act. 2. The main issue of the subject case revolves around the following conditions of the said Notification : "4. The provisions of this notification shall apply to only those inputs which have been received directly by the manufacturer of the final products from the factory of the manufacturer of the said inputs under the cover of an invoice declaring that the appropriate duty of excise has been paid on such inputs under the provisions of Section 3A of the said Act." 3. The learned Advocate informs me that the deemed Modvat credit has not been allowed in respect of the following situations : (i)      Where ....

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....ient even in absence of invoice declaration in terms of Para 4 of Notification No. 58/97-C.E. that the appropriate duty of excise has been paid on such inputs under the provisions of Section 3A of Central Excise Act, 1944. 5.  The learned JDR reads out the condition incorporated in Notification No. 58/97-C.E. which clearly stated that : (i)      Manufacturer has to receive directly from the factory of the manufacturer of inputs under the cover of an invoice; and (ii)    The invoice should contain a declaration that the appropriate duty of excise has been paid on such inputs under the provisions of Section 3A of the said Act. 6. To support his contention, he relies upon the follow....