Deemed Modvat credit: permitted on inputs supplied to job workers unless inputs are clearly non-duty paid or nil-rated. Deemed Modvat credit is permitted on all inputs received by manufacturers, including those sent to job workers, unless such inputs are clearly recognisable as non-duty paid or chargeable to nil rate of duty; pending cases should be disposed accordingly and field formations and trade informed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed Modvat credit: permitted on inputs supplied to job workers unless inputs are clearly non-duty paid or nil-rated.
Deemed Modvat credit is permitted on all inputs received by manufacturers, including those sent to job workers, unless such inputs are clearly recognisable as non-duty paid or chargeable to nil rate of duty; pending cases should be disposed accordingly and field formations and trade informed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.