https://www.taxtmi.com/caselaws?id=83489 A licensed small scale manufacturer receiving steel inputs under delivery challans for manufacture on job work basis was entitled to deemed Modvat credit, because the Board's clarification and trade notice allowed credit on inputs received otherwise than by purchase unless they were clearly identifiable as non-duty paid or nil-rated. The mere movement of materials through other hands did not, by itself, defeat credit. The department could verify, however, that no prior Modvat credit had already been taken on the same inputs. en-us Thu, 03 Mar 1994 00:00:00 +0530 Wed, 13 Jul 2011 17:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83489 A licensed small scale manufacturer receiving steel inputs under delivery challans for manufacture on job work basis was entitled to deemed Modvat credit, because the Board's clarification and trade notice allowed credit on inputs received otherwise than by purchase unless they were clearly identifiable as non-duty paid or nil-rated. The mere movement of materials through other hands did not, by itself, defeat credit. The department could verify, however, that no prior Modvat credit had already been taken on the same inputs. Case-Laws Central Excise Thu, 03 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83489