2006 (2) TMI 421

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....Ashima B. Jindal, JDR, for the Respondent. [Order]. -  Heard both sides and perused the records. 2. The dispute is about eligibility of the appellant for deemed Modvat credit under Notification No. 58/97. Credit has been denied on the ground that the invoices of the supplier did not contain the declaration "that appropriate duty of excise has been paid on such inputs under the p....

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.... Appeal No. E/A 868/2001-NB(DB) of M/s. Paradise Steel Rolling Mills. The learned Counsel submits that this appeal is in regard to the dispute between the Revenue and the Paradise Steel Rolling Mills about the determination of annual capacity. It is evident from that order that M/s. Paradise Rolling Mills was working under Section 3A. Learned Counsel has also referred to a certificate issued by Pa....

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....msp;The submission of the learned Departmental Representative is that, in the present case, the certificate only states that duty liability is to be discharged under Rule 96ZP. According to her, the Certificate does not confirm the discharge of duty liability. In such a case, credit can not be allowed. She has relied upon the decision of this Tribunal in the case of Deesons Metal Industries v. CCE....

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....ty required to be paid. There was no dispute that the unit was discharging the duty under Section 3A. The dispute was only about quantum. A perusal of the show cause notice also makes it clear that the dispute is whether "fully discharged duty liability" and not whether duty was being paid under Section 3A. 7. Deemed Modvat credit is available to assessees who purchase their inputs from ma....