TaxTMI 
TaxTMI 
2003 (10) TMI 59
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....el for the parties. Since the matter herein already stands decided in favour of the assessee and against the Department in CEC 173 of 2002, it will not serve any useful purpose in remitting the case back to the Tribunal with a direction to refer the question of law which according to us arises from the order of the Tribunal. The question which arises from the order of Tribunal already stands answe....
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....tion 3A of the Central Excise Act, 1944. When the inputs were purchased by M/s. Vikas Pipes, the supplier issued the invoices certifying therein that it had discharged its liability in regard to the payment of excise duty. When the invoices were sent for verification, it transpired that the supplier had not discharged the due liability fixed under Section 3A of the aforesaid Act. In this view of t....
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....-1-2003, passed in CEC 173 of 2002, wherein this Court held as under :- "Deemed Modvat credit had been claimed by the assessee but the same was disallowed by the adjudicating authority solely on the ground that a certificate from the jurisdictional Range Officer showing that the inputs had suffered excise duty had not been produced. This order was upheld by the Commissioner in Appeal. Feeling a....
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....in notification that the certificate from the jurisdictional Range Officer had to be produced, we find no ground to issue the mandamus prayed for." 3. In that case the Tribunal had taken a contrary view and this Court had upheld the same holding that the deemed Modvat credit can be claimed in terms of Notification No. 58/97 and that the only requirement of the notification is that the assessee ....