https://www.taxtmi.com/caselaws?id=82744 Deemed Modvat credit on aluminium scrap purchased from the market under invoices cannot be denied merely by presuming that the goods were exempted or non-duty paid. Where the applicable exemption is conditional, the Department must establish with evidence that the particular inputs originated from exempted, nil-rated, or non-duty-paid clearances. Market purchase invoices and the purchaser's treatment of inputs as duty paid support the claim unless rebutted by material evidence. Denial also cannot rest on scrap where no adequate adjudicatory finding establishes its exempt or non-duty-paid character. The stated principle sustains deemed credit where the Department fails to prove the exclusionary conditions. en-us Sat, 27 Jun 1992 00:00:00 +0530 Thu, 07 Jul 2011 10:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82744 Deemed Modvat credit on aluminium scrap purchased from the market under invoices cannot be denied merely by presuming that the goods were exempted or non-duty paid. Where the applicable exemption is conditional, the Department must establish with evidence that the particular inputs originated from exempted, nil-rated, or non-duty-paid clearances. Market purchase invoices and the purchaser's treatment of inputs as duty paid support the claim unless rebutted by material evidence. Denial also cannot rest on scrap where no adequate adjudicatory finding establishes its exempt or non-duty-paid character. The stated principle sustains deemed credit where the Department fails to prove the exclusionary conditions. Case-Laws Central Excise Sat, 27 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82744