https://www.taxtmi.com/caselaws?id=81041 Deemed Modvat credit on inputs covered by conditional exemption notifications was held admissible where the department failed to prove that the goods were actually cleared from a non-duty-paid stream. The Tribunal applied its earlier coordinate-bench view that conditional exemption does not, by itself, make inputs non-duty-paid, and that a factual enquiry is required before credit can be denied. A contrary Regional Bench order was not treated as sufficient to override the settled line of decisions, and a later amendment to the Ministry's order was held inapplicable to the period in dispute. The orders allowing deemed credit were sustained and the departmental appeals failed. en-us Thu, 20 Dec 1990 00:00:00 +0530 Wed, 22 Jun 2011 10:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81041 Deemed Modvat credit on inputs covered by conditional exemption notifications was held admissible where the department failed to prove that the goods were actually cleared from a non-duty-paid stream. The Tribunal applied its earlier coordinate-bench view that conditional exemption does not, by itself, make inputs non-duty-paid, and that a factual enquiry is required before credit can be denied. A contrary Regional Bench order was not treated as sufficient to override the settled line of decisions, and a later amendment to the Ministry's order was held inapplicable to the period in dispute. The orders allowing deemed credit were sustained and the departmental appeals failed. Case-Laws Central Excise Thu, 20 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81041