https://www.taxtmi.com/caselaws?id=87713 Deemed Modvat credit was admissible for rolling and re-rolling materials not falling within the excluded headings under the deemed credit scheme. The order created a presumption that outside purchases in stock on the relevant date had suffered the prescribed duty, subject to stated exceptions, and Revenue led no evidence to show that any exception applied or that the inputs were non-duty-paid. The burden to disprove duty-paid character could not therefore be shifted to the manufacturer, and the disallowance of credit was unsustainable. en-us Tue, 06 Jan 1998 00:00:00 +0530 Thu, 08 Sep 2011 17:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87713 Deemed Modvat credit was admissible for rolling and re-rolling materials not falling within the excluded headings under the deemed credit scheme. The order created a presumption that outside purchases in stock on the relevant date had suffered the prescribed duty, subject to stated exceptions, and Revenue led no evidence to show that any exception applied or that the inputs were non-duty-paid. The burden to disprove duty-paid character could not therefore be shifted to the manufacturer, and the disallowance of credit was unsustainable. Case-Laws Central Excise Tue, 06 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87713