https://www.taxtmi.com/caselaws?id=80829 Aluminium alloy castings received without payment of duty were not eligible for deemed MODVAT credit, even though they were manufactured from duty-paid ingots. The credit scheme applied only to specified inputs that were duty-paid or deemed to be duty-paid under the governing conditions, and it excluded goods that were clearly recognisable as non-duty paid. A duty-paid character in the original raw material did not extend credit to the finished castings themselves, and credit was also unavailable where the goods were exempt or liable to nil duty. The disallowance of MODVAT credit on the castings was therefore justified. en-us Wed, 22 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80829 Aluminium alloy castings received without payment of duty were not eligible for deemed MODVAT credit, even though they were manufactured from duty-paid ingots. The credit scheme applied only to specified inputs that were duty-paid or deemed to be duty-paid under the governing conditions, and it excluded goods that were clearly recognisable as non-duty paid. A duty-paid character in the original raw material did not extend credit to the finished castings themselves, and credit was also unavailable where the goods were exempt or liable to nil duty. The disallowance of MODVAT credit on the castings was therefore justified. Case-Laws Central Excise Wed, 22 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80829