CC Vs. ANANDALAXMI MALLEBLES PVT. LTD.

JUDGEMENT

(1.) THE Revenue has filed this appeal against the order -in -appeal No. 18/05(V -II) CE dated 26.5.2005 passed by the Commissioner of Customs and Central Excise (Appeals).

(2.) WE have heard the learned SDR, None appeared for the Respondents. The issue involves Notification No. 58/97 -CE dated 30.8.1007 by which the Government has notified certain inputs for the purpose of credit of duty under modvat scheme. The said notification is reproduced below:

(3.) THE provisions of this notification shall apply to only those inputs which have been received directly by the manufacturer of the final products from the factory of the manufacturer of the said inputs under the cover of an invoice declaring that the appropriate duty of excise has been paid on such inputs under the provisions of Section 3A of the said Act.