https://www.taxtmi.com/caselaws?id=82775 Copper scrap purchased from Ammunition Depots could not be denied deemed MODVAT credit unless the department proved with cogent evidence that the goods were clearly recognisable as non-duty-paid. The deemed credit scheme operates as a statutory presumption to ease documentary difficulties, and the exclusion clause applies only when the specific input is shown to have emerged from exempt or otherwise non-duty-paid manufacture. General contracts, official statements, and a subsequent depot letter were insufficient to establish the non-duty-paid character of the scrap in question. On that basis, the disallowance of deemed credit was not justified and the assessee was entitled to the credit claimed. en-us Mon, 21 Jun 1993 00:00:00 +0530 Thu, 07 Jul 2011 12:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82775 Copper scrap purchased from Ammunition Depots could not be denied deemed MODVAT credit unless the department proved with cogent evidence that the goods were clearly recognisable as non-duty-paid. The deemed credit scheme operates as a statutory presumption to ease documentary difficulties, and the exclusion clause applies only when the specific input is shown to have emerged from exempt or otherwise non-duty-paid manufacture. General contracts, official statements, and a subsequent depot letter were insufficient to establish the non-duty-paid character of the scrap in question. On that basis, the disallowance of deemed credit was not justified and the assessee was entitled to the credit claimed. Case-Laws Central Excise Mon, 21 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82775