https://www.taxtmi.com/caselaws?id=87186 Deemed Modvat credit on brass scrap could not be denied where the show cause notice did not specifically allege that the scrap consisted of broken machinery parts or other clearly recognisable non-duty paid goods. The Tribunal noted that the notice only questioned whether the scrap arose from conscious manufacturing activity, and the denial was based on assumptions about the nature of the goods without adequate evidentiary support. In a claim for conditional credit, the assessee satisfies the initial burden by seeking the benefit, and the Department must establish ineligibility. On that basis, the denial of deemed credit was held unsustainable and the credit was admissible. en-us Tue, 01 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 12:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87186 Deemed Modvat credit on brass scrap could not be denied where the show cause notice did not specifically allege that the scrap consisted of broken machinery parts or other clearly recognisable non-duty paid goods. The Tribunal noted that the notice only questioned whether the scrap arose from conscious manufacturing activity, and the denial was based on assumptions about the nature of the goods without adequate evidentiary support. In a claim for conditional credit, the assessee satisfies the initial burden by seeking the benefit, and the Department must establish ineligibility. On that basis, the denial of deemed credit was held unsustainable and the credit was admissible. Case-Laws Central Excise Tue, 01 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87186