https://www.taxtmi.com/caselaws?id=83373 Deemed Modvat credit is unavailable under the Government order dated 7 April 1986 where inputs are clearly recognisable as non-duty paid or subject to nil duty. Scrap purchased from rolling mills was generated during manufacturing activity and cleared under GP-1, establishing its non-duty-paid character. This distinguished situations involving goods exempted by notification, which were not necessarily treated as nil-rated goods. Once the department proved that the scrap was clearly recognisable as non-duty paid, deemed credit could not be claimed, and the denial of credit and related demand were sustained. 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 is unavailable under the Government order dated 7 April 1986 where inputs are clearly recognisable as non-duty paid or subject to nil duty. Scrap purchased from rolling mills was generated during manufacturing activity and cleared under GP-1, establishing its non-duty-paid character. This distinguished situations involving goods exempted by notification, which were not necessarily treated as nil-rated goods. Once the department proved that the scrap was clearly recognisable as non-duty paid, deemed credit could not be claimed, and the denial of credit and related demand were sustained. Case-Laws Central Excise Fri, 08 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83373