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2005 (12) TMI 421
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....Ms. Ashima Bansal, DR, for the Respondent. [Order]. - This appeal is directed against the Order-in-Appeal dated 5-12-2003 wherein it was held that deemed credit is not permitted in the absence of evidence of payment of duty. 2. Relevant facts for consideration are that the appellant purchase sheets and section from a manufacturer who was working under Section 3A and discharging duty ....
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.... were necessary for availing the credit. He also further submits that there is no requirement under the notification No. 58/97 to produce proof payment of duty by the appellant. He relies upon in case of Vikas Pipe v. CCE, Chandigarh-II - 2003 (158) E.L.T. 680 (P. & H.) = 2003 (59) RLT 976 (P&H). He also submits that this Tribunal following the said decision in many cases granted relief to the app....
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....lauses under the notification are the clause Nos. 4 & 5 which are reproduced below :- "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 unde....
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.... has made the payment to manufacturer. Hence both the above clauses of Notification No. 58/97 stands satisfied by the appellant. 7. In the case of Vikas Pipe (Supra) the Hon'ble High Court of Punjab & Haryana has held at para 3 that : "In the case before us the show cause notice issued to the assessee itself points out that the suppliers have been declaring on these invoices that the in....