https://www.taxtmi.com/caselaws?id=77218 A notification granting deemed credit on re-rollable iron and steel products raised a presumption that the inputs were duty paid, and the assessee could rely on that presumption unless the department proved that the goods fell within the notification's exception. The department did not verify the duty-paid or non-duty-paid character of the inputs with Central Excise authorities and relied only on the assumption that goods received from manufacturers were non-duty-paid. On that basis, deemed credit was allowed, the statutory presumption was not displaced, and the appellate order was set aside with restoration of the original authority's order. en-us Tue, 11 May 2010 00:00:00 +0530 Tue, 31 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77218 A notification granting deemed credit on re-rollable iron and steel products raised a presumption that the inputs were duty paid, and the assessee could rely on that presumption unless the department proved that the goods fell within the notification's exception. The department did not verify the duty-paid or non-duty-paid character of the inputs with Central Excise authorities and relied only on the assumption that goods received from manufacturers were non-duty-paid. On that basis, deemed credit was allowed, the statutory presumption was not displaced, and the appellate order was set aside with restoration of the original authority's order. Case-Laws Central Excise Tue, 11 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77218