https://www.taxtmi.com/caselaws?id=80472 Deemed modvat credit under the 7-4-1986 Government of India order was available for steel flats purchased from a manufacturer operating under Notification No. 208/83-C.E. The order denied credit only for inputs clearly recognisable as non-duty paid or charged to nil rate of duty, and exempted goods were treated as different from goods subjected to nil duty under the tariff. Section 3 of the Central Excises and Salt Act, 1944 was used to confirm that goods exempted by notification remain tariff goods, not necessarily nil-rated goods. The 2-5-1988 order, which later added "wholly exempt from duty," showed the earlier order did not exclude wholly exempt inputs. en-us Thu, 14 Dec 1989 00:00:00 +0530 Fri, 17 Jun 2011 11:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80472 Deemed modvat credit under the 7-4-1986 Government of India order was available for steel flats purchased from a manufacturer operating under Notification No. 208/83-C.E. The order denied credit only for inputs clearly recognisable as non-duty paid or charged to nil rate of duty, and exempted goods were treated as different from goods subjected to nil duty under the tariff. Section 3 of the Central Excises and Salt Act, 1944 was used to confirm that goods exempted by notification remain tariff goods, not necessarily nil-rated goods. The 2-5-1988 order, which later added "wholly exempt from duty," showed the earlier order did not exclude wholly exempt inputs. Case-Laws Central Excise Thu, 14 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80472