https://www.taxtmi.com/caselaws?id=83373 Deemed Modvat credit was unavailable where the department established that scrap purchased from rolling mills was clearly recognisable as non-duty paid under the Government of India order dated 7-4-1986. The note distinguishes cases involving exempted goods and nil-rate treatment, but states that on these facts the scrap was generated in the course of manufacture, cleared under GP-1, and therefore proved to be non-duty paid. The legal effect is that inputs fitting that description fall outside deemed credit, and the departmental denial of credit is sustained when the burden of proof is discharged. en-us Fri, 08 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 10:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83373 Deemed Modvat credit was unavailable where the department established that scrap purchased from rolling mills was clearly recognisable as non-duty paid under the Government of India order dated 7-4-1986. The note distinguishes cases involving exempted goods and nil-rate treatment, but states that on these facts the scrap was generated in the course of manufacture, cleared under GP-1, and therefore proved to be non-duty paid. The legal effect is that inputs fitting that description fall outside deemed credit, and the departmental denial of credit is sustained when the burden of proof is discharged. Case-Laws Central Excise Fri, 08 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83373