https://www.taxtmi.com/caselaws?id=87274 Deemed Modvat credit on iron and steel scrap was treated as admissible where the assessee produced bills and challans and made them available for departmental verification. The dispute centred on whether the assessee had to prove actual duty payment on the inputs or whether documentary support and readiness for verification were sufficient. Relying on the facts and cited Tribunal decisions on similar issues, the availability of purchase documents for verification was accepted as adequate support for the credit claim, and the matter was decided in favour of the assessee. en-us Thu, 11 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 18:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87274 Deemed Modvat credit on iron and steel scrap was treated as admissible where the assessee produced bills and challans and made them available for departmental verification. The dispute centred on whether the assessee had to prove actual duty payment on the inputs or whether documentary support and readiness for verification were sufficient. Relying on the facts and cited Tribunal decisions on similar issues, the availability of purchase documents for verification was accepted as adequate support for the credit claim, and the matter was decided in favour of the assessee. Case-Laws Central Excise Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87274