2007 (8) TMI 741

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GMENT [Judgment per : M.M. Kumar, J.]. - This appeal filed by the appellant-Revenue under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act'), prays for quashing order dated 8-8-2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal'). The appellant-Revenue has claimed that the following question of law would arise for dete....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inst the inputs notified for the purpose of credit of duty under Modvat as per Notification No. 58/97-C.E., dated 30-8-1997 of Rs. 55,521/-. It was alleged that the suppliers of inputs had not discharged full duty liability during the period and that the documents on the strength of which the assessee took the deemed credit were not valid duty paying documents for the purpose of availing Modvat cr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....serving as under :- "The issue involved in this case is regarding denial of Modvat credit on the invoices issued under Rule 96ZP(3). The deemed credit on the invoices issued under Section 3A is available only if there is a declaration on the invoices 'duty liability to be discharged under Rule 96ZP(3)'. Considered the submissions made by both sides and perused the records. I find....