NARINDER ENGINEERING WORKS Vs. CCE

JUDGEMENT

(1.) Hoard both side.

(2.) Appellants filed this appeal against the order -in -appeal passed by the Commissioner (Appeals). In this case the benefit of deemed credit under Notification No. 58/97 -CE dated 30.8.1997 was denied to the appellants on the ground that manufacturer of the inputs had not discharged the duty.

(3.) Appellants were availing the benefit of deemed credit in respect of the inputs cleared by the manufacturer who were working under the Compounded Levy Scheme. A show cause notice was issued to the appellants denying the benefit of deemed credit on the ground that invoices were not bearing the declaration that appropriate duty had been paid by the manufacturer. Thereafter, the Adjudicating authority confirmed the demand. The appeal filed by the appellants was 'also dismissed.