2005 (5) TMI 566

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.... for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard learned Senior Department Representative as no one appeared on behalf of the Appellant. In this case, the Appellants were availing the benefit of deemed credit under Notification 58/97. The show cause notice was issued to the appellant denying the Modvat credit on the ground that manufacturers of the inputs had not p....

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....t under Notification No. 58/97 is denied on the ground that appropriate duty has not been paid by the manufacturer of the inputs. Some of the manufacturers from whom the Appellant received the inputs made a declaration in the invoices that appropriate duty has been paid. 5. We find that this issue is decided by the Hon'ble Punjab and Haryana High Court in the case of Vikas Pipes v. Central....