https://www.taxtmi.com/caselaws?id=74783 Deemed MODVAT credit could be denied for copper scrap and aluminium scrap because the exemption notifications were unconditional and treated the goods as clearly recognisable as non-duty paid. By contrast, deemed credit on unwrought copper could not be denied on the same footing, since the relevant notification was conditional and the Department had not shown that the particular inputs came from a non-duty-paid stream or satisfied the exemption conditions. The note therefore draws a distinction between unconditional exemptions, which may justify denial of deemed credit, and conditional exemptions, where proof of the non-duty-paid character of the inputs is required before credit can be refused. en-us Mon, 13 Mar 1989 00:00:00 +0530 Fri, 10 Jun 2011 18:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74783 Deemed MODVAT credit could be denied for copper scrap and aluminium scrap because the exemption notifications were unconditional and treated the goods as clearly recognisable as non-duty paid. By contrast, deemed credit on unwrought copper could not be denied on the same footing, since the relevant notification was conditional and the Department had not shown that the particular inputs came from a non-duty-paid stream or satisfied the exemption conditions. The note therefore draws a distinction between unconditional exemptions, which may justify denial of deemed credit, and conditional exemptions, where proof of the non-duty-paid character of the inputs is required before credit can be refused. Case-Laws Central Excise Mon, 13 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74783