https://www.taxtmi.com/caselaws?id=88950 Deemed Modvat credit was unavailable for steel wires cleared under Notification No. 208/83 because, on the appellants' own admission, the inputs were manufactured from duty-paid billets and rods but were identifiable as non-duty paid goods at the relevant stage. The dispute was limited to eligibility for deemed credit, and the asserted reliance on an earlier Tribunal decision failed because the factual foundation for the concession was absent on the appellants' case. The analysis turned on the character of the inputs as non-duty paid, which defeated the claim to deemed credit. en-us Tue, 05 Aug 1997 00:00:00 +0530 Thu, 22 Sep 2011 13:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88950 Deemed Modvat credit was unavailable for steel wires cleared under Notification No. 208/83 because, on the appellants' own admission, the inputs were manufactured from duty-paid billets and rods but were identifiable as non-duty paid goods at the relevant stage. The dispute was limited to eligibility for deemed credit, and the asserted reliance on an earlier Tribunal decision failed because the factual foundation for the concession was absent on the appellants' case. The analysis turned on the character of the inputs as non-duty paid, which defeated the claim to deemed credit. Case-Laws Central Excise Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88950