AMIT ENGINEERING AND H.S. SONS Vs. CCE

JUDGEMENT

(1.) THIS matter has been referred to larger bench as there is difference of opinion between two Single Members decision as regards the availment of deemed Modvat credit as per provisions of notification No. 58/97 - CE dated 30th August 1997.

(2.) HEARD both sides and perused records.

(3.) The tribunal in the case of Delhi Steel Industries : 2002 (149) ELT 673 (Tri) has held as under: