COMMR. OF C. EX. Vs. JREW STEELS LTD.

JUDGEMENT

(1.) In these appeals of the Revenue, there is a common issue. The issue is as to whether the deemed Modvat credit taken by the respondents on inputs supplied by various manufacturers working under the Compounded Levy Scheme under Rule 96ZP of the Central Excise Rules, 1944 read with Section 3A of the Central Excise Act is admissible to them as held by the Commissioner (Appeals).

(2.) Heard both sides.

(3.) Ld. JDR submits that, after the Commissioner (Appeals) passed the impugned order, certain inquiries were made by the department and it was found that the Central Excise Range Officer having jurisdiction over the input -manufacturers had wrongly certified that appropriate central excise duty had been paid by those manufacturers on the inputs supplied by them to the respondents. The DR submits that, in view of this finding, the deemed credit will not be admissible to the respondents inasmuch as the mandatory condition under Notification No. 58/97 -C.E., dated 30 -8 -97 was not fulfilled by them. Ld. JDR relies on the following decisions of this Tribunal : -