https://www.taxtmi.com/caselaws?id=81876 Deemed MODVAT credit was available on steel melting scrap purchased from the market where the goods were not clearly recognisable as non-duty paid. The statutory order under Rule 57G was treated as extending the credit facility to market trade conditions, and the exemption notification did not by itself shift the burden to the assessee or bar credit in every case. As no acceptable evidence showed that the scrap was clearly non-duty paid, the Department failed to discharge the burden on it, and the credit claim was upheld. en-us Mon, 18 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 15:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81876 Deemed MODVAT credit was available on steel melting scrap purchased from the market where the goods were not clearly recognisable as non-duty paid. The statutory order under Rule 57G was treated as extending the credit facility to market trade conditions, and the exemption notification did not by itself shift the burden to the assessee or bar credit in every case. As no acceptable evidence showed that the scrap was clearly non-duty paid, the Department failed to discharge the burden on it, and the credit claim was upheld. Case-Laws Central Excise Mon, 18 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81876