https://www.taxtmi.com/caselaws?id=82413 MODVAT credit was held admissible on inputs received through another entity for job work where the assessee had filed the required declaration, cleared final products on duty payment, and produced a certificate showing the supplier had not taken credit. A circular dated 01.03.1989 recognised deemed MODVAT credit for inputs received by purchase or stock transfer, and the department failed to prove that the goods were non-duty-paid or otherwise ineligible. On that basis, reversal of credit was not sustainable and the claim succeeded. en-us Thu, 11 Mar 1993 00:00:00 +0530 Mon, 04 Jul 2011 18:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82413 MODVAT credit was held admissible on inputs received through another entity for job work where the assessee had filed the required declaration, cleared final products on duty payment, and produced a certificate showing the supplier had not taken credit. A circular dated 01.03.1989 recognised deemed MODVAT credit for inputs received by purchase or stock transfer, and the department failed to prove that the goods were non-duty-paid or otherwise ineligible. On that basis, reversal of credit was not sustainable and the claim succeeded. Case-Laws Central Excise Thu, 11 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82413