https://www.taxtmi.com/caselaws?id=80245 Deemed MODVAT credit was admissible on inputs received from third parties and not purchased from the market, because Rule 57G of the Central Excise Rules, 1944 did not permit denial of credit on that ground alone. Government instructions and the trade notice clarified that deemed credit applied to inputs purchased or otherwise received by the manufacturer unless they were clearly recognisable as non-duty paid or chargeable to nil rate of duty. As the Department had not alleged in the notice that the inputs were clearly recognisable as non-duty paid, and the other conditions were found satisfied, the credit claim succeeded. en-us Wed, 13 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80245 Deemed MODVAT credit was admissible on inputs received from third parties and not purchased from the market, because Rule 57G of the Central Excise Rules, 1944 did not permit denial of credit on that ground alone. Government instructions and the trade notice clarified that deemed credit applied to inputs purchased or otherwise received by the manufacturer unless they were clearly recognisable as non-duty paid or chargeable to nil rate of duty. As the Department had not alleged in the notice that the inputs were clearly recognisable as non-duty paid, and the other conditions were found satisfied, the credit claim succeeded. Case-Laws Central Excise Wed, 13 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80245