https://www.taxtmi.com/caselaws?id=82744 Deemed Modvat credit on market-purchased aluminium scrap under invoices could not be denied merely on the assumption that the inputs were exempted or non-duty paid. The applicable restriction operated only where the goods were clearly identifiable as nil-rated, exempted, or otherwise non-duty paid, and the Department had to prove that fact with evidence. Because the exemption relied upon was conditional and no material showed that the scrap had actually emerged from exempted clearances, denial of credit was not justified. The note also records that no sufficient finding supported denial in respect of pulgaon scrap. 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 market-purchased aluminium scrap under invoices could not be denied merely on the assumption that the inputs were exempted or non-duty paid. The applicable restriction operated only where the goods were clearly identifiable as nil-rated, exempted, or otherwise non-duty paid, and the Department had to prove that fact with evidence. Because the exemption relied upon was conditional and no material showed that the scrap had actually emerged from exempted clearances, denial of credit was not justified. The note also records that no sufficient finding supported denial in respect of pulgaon scrap. Case-Laws Central Excise Sat, 27 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82744