https://www.taxtmi.com/caselaws?id=78220 In claims for Modvat credit on inputs purchased from the open market and used in manufacture, the existence of a conditional exemption notification did not by itself justify treating the goods as non-duty paid or chargeable to nil duty. Where the assessee specifically denied that position, the Revenue had to produce cogent evidence that the inputs were clearly recognizable as non-duty paid before credit could be denied. On the facts noted, no such proof was brought on record, so the denial of Modvat credit could not be sustained and the assessee remained entitled to the credit. en-us Fri, 05 Feb 2010 00:00:00 +0530 Wed, 10 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78220 In claims for Modvat credit on inputs purchased from the open market and used in manufacture, the existence of a conditional exemption notification did not by itself justify treating the goods as non-duty paid or chargeable to nil duty. Where the assessee specifically denied that position, the Revenue had to produce cogent evidence that the inputs were clearly recognizable as non-duty paid before credit could be denied. On the facts noted, no such proof was brought on record, so the denial of Modvat credit could not be sustained and the assessee remained entitled to the credit. Case-Laws Central Excise Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78220