- (1.) This appeal has been preferred by the revenue proposing following substantial questions of law:- "Whether the manufacturer of final products is entitled to deemed credit, when the manufacturer supplier of inputs has not paid Central Excise duty but wrong certificate on the body of invoices about duty dischargement under Rule 96ZP(3) of Central Excise Rules, 1944 has been given by the manufacturer/supplier of inputs to meet the basic condition of Notification No.58/97-CE dated 30.8.1997?"
(2.) The Tribunal rejected application for rectification of its order dated 21.6.2005, following judgment of this Court in Vikas Pipe v. Commissioner of C.EX.,Chandigarh-II, 2003(158) ELT 680.
(3.) Since the impugned order of the Tribunal is based on judgment of this Court in Vikas Pipe's case (supra), we are unable to hold that any substantial question of law arises.;