https://www.taxtmi.com/caselaws?id=83191 Deemed Modvat credit was denied where the department showed that the Zinc Alloy Ingots were clearly recognisable as non-duty paid, because the assessee did not dispute the enquiry findings and the credit was therefore inadmissible. By contrast, credit on Zinc purchased from the job worker was allowed because there was no allegation or material showing it was clearly recognisable as non-duty paid, and the assessee received the benefit of the deemed credit scheme. Credit on Zinc thimbles and the admitted non-allowable amount was also sustained, leaving only partial relief on the job-worker purchases. en-us Fri, 14 Jan 1994 00:00:00 +0530 Mon, 11 Jul 2011 16:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83191 Deemed Modvat credit was denied where the department showed that the Zinc Alloy Ingots were clearly recognisable as non-duty paid, because the assessee did not dispute the enquiry findings and the credit was therefore inadmissible. By contrast, credit on Zinc purchased from the job worker was allowed because there was no allegation or material showing it was clearly recognisable as non-duty paid, and the assessee received the benefit of the deemed credit scheme. Credit on Zinc thimbles and the admitted non-allowable amount was also sustained, leaving only partial relief on the job-worker purchases. Case-Laws Central Excise Fri, 14 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83191