2009 (7) TMI 1405

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....t Singh For the Appellant : Mr. Sanjiv Kaushik, Advocate. For the Respondent : None. ORDER M.M. KUMAR, J. 1. This appeal has been preferred by the revenue proposing following substantial question of law: "Whether the manufacturer of final products is entitled to deemed credit under Notification No. 58/97-CE dated 30.8.1997 when the manufacturer/ supplier of inputs has ....

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....eel Industries, Mandi Gobindgarh, where input manufacturers had subsequently discharged full duty liability. The Commissioner (Appeals) had also taken into account that M/s Prince Agro and Allied Industries, Mandi Gobindgarh had already discharged full duty liability for the period September 1997 to March 1998. In respect of the period commencing from April 1998 it has discharged partial duty liab....

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....id issue. The Division Bench relied on the earlier decision of this Court in the case of Vikas Pipes v. Commissioner of C.Ex., Chandigarh II 2003(158) ELT 680 and a judgment of Hon'ble the Supreme Court in the case of Collector of Central Excise, Vadodra v. Dhiren Chemical Industries (2002) 2 SCC 127. In para 8 of the judgement in Dhiren Chemical Industries's case (supra) Hon'ble the S....