https://www.taxtmi.com/caselaws?id=81112 Deemed Modvat credit under the proviso to Rule 57G was confined to cases where duty had in fact been paid, even if documentary proof was relaxed. Captively generated scrap used as input for further manufacture did not qualify merely because it was described as exempt or subject to nil duty, since it was not an open-market purchase and could not be treated as duty-paid by inference. A later amendment expressly covering goods wholly exempt from duty was treated as clarificatory and consistent with that position, confirming that such goods remained outside the deemed credit facility as non-duty-paid inputs. en-us Wed, 09 Jan 1991 00:00:00 +0530 Wed, 22 Jun 2011 15:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81112 Deemed Modvat credit under the proviso to Rule 57G was confined to cases where duty had in fact been paid, even if documentary proof was relaxed. Captively generated scrap used as input for further manufacture did not qualify merely because it was described as exempt or subject to nil duty, since it was not an open-market purchase and could not be treated as duty-paid by inference. A later amendment expressly covering goods wholly exempt from duty was treated as clarificatory and consistent with that position, confirming that such goods remained outside the deemed credit facility as non-duty-paid inputs. Case-Laws Central Excise Wed, 09 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81112