https://www.taxtmi.com/caselaws?id=86245 Foundry fluxes used in preparing moulds were treated as inputs used in relation to manufacture, so Modvat credit under Rule 57A was admissible. Deemed Modvat credit could not be denied on a bare presumption that the inputs were cleared under exemption; where the exemption was conditional, the Revenue had to prove actual clearance under the notification and satisfaction of its conditions, which was not shown. A limited direction to verify duplicate gate passes against the originals before granting credit was considered fair and required no interference. en-us Tue, 24 Sep 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86245 Foundry fluxes used in preparing moulds were treated as inputs used in relation to manufacture, so Modvat credit under Rule 57A was admissible. Deemed Modvat credit could not be denied on a bare presumption that the inputs were cleared under exemption; where the exemption was conditional, the Revenue had to prove actual clearance under the notification and satisfaction of its conditions, which was not shown. A limited direction to verify duplicate gate passes against the originals before granting credit was considered fair and required no interference. Case-Laws Central Excise Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86245