2006 (2) TMI 550

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....cate, for the Respondent. [Order]. - These appeals are directed against a common Order of the Commissioner (Appeals) wherein he held that the respondent assessees were eligible for Modvat credit in regard to inputs received by them from manufacturers who were working under compounded levy scheme (Section 3A of the Central Excise Act). While passing the order, the Commissioner (Appeals) was f....

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....t "appropriate duty has been paid under Section 3A of the Central Excise Act, 1944", instead of that, the declarations are as :- 'Duty liability to be discharged under Rule 96ZP(3)' or 'Goods cleared against compounded levy scheme' or 'Duty liability discharged under Rule 96ZP(3)'." 3. The submission of the learned counsel for the respondents is that there is no dispute that....