COMMISSIONER OF C. EX. Vs. CHANDAN TRADING COMPANY

JUDGEMENT

(1.) THE issue involves in both the appeals are common, therefore, are taken together. When the case was called none appeared on behalf of the respondents in spite of notice. Therefore, the appeals are being taken up in the absence of the respondents.

(2.) HEARD learned Departmental Representative and perused the appeal papers.

(3.) THE respondents availed the deemed Modvat credit in terms of Notification No. 58/97 -C.E., dated 30 -8 -97 on the strength of invoices issued by the manufacturers and the inputs who are paying duty under Section 3A of the Central Excise Act. The credit was taken on the strength of invoices issued by the manufacturer of the inputs where a Certificate was given to the effect that duty discharged under Sub -rule (3) of Rule 96ZP(3).