S.A. INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) All the three appeals are filed against the same impugned order, therefore, the appeals are being taken together.

(2.) Brief facts of the case are that appellants are engaged in the manufacture of excisable goods and were availing the benefit of Notification No. 58/97 -CE., dated 30 -8 -1997. Appellants availed the benefit of deemed credit on the basis of above mentioned notification on the strength of invoices issued by the manufacturer of the inputs. Show cause notices were issued to the appellants on the ground that as per Clause (iv) of the Notification No, 58/97 -C.E., dated 30 -8 -1997, the appropriate duty has not been paid by the manufacturer of the goods. Adjudicating authority confirmed the demand. The appellants filed appeal and the Commissioner (Appeals) allowed the Modvat credit taken on the strength of invoices issued by M/s. Quality Steel and in respect of other invoices, the benefit of deemed credit was denied.

(3.) Heard both sides.