https://www.taxtmi.com/caselaws?id=85452 Waste and scrap covered by Notification No. 182/84 were treated as a conditional exemption, so the department had to prove with evidence that the goods were non-duty paid before denying deemed credit. A mere allegation in the show cause notice was insufficient, and on the facts no adequate evidence was produced to establish the non-duty paid character of the scrap. The denial of Modvat credit was therefore unsustainable, and the credit claim was upheld. en-us Wed, 15 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85452 Waste and scrap covered by Notification No. 182/84 were treated as a conditional exemption, so the department had to prove with evidence that the goods were non-duty paid before denying deemed credit. A mere allegation in the show cause notice was insufficient, and on the facts no adequate evidence was produced to establish the non-duty paid character of the scrap. The denial of Modvat credit was therefore unsustainable, and the credit claim was upheld. Case-Laws Central Excise Wed, 15 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85452