https://www.taxtmi.com/caselaws?id=89221 A conditional exemption notification does not by itself make market-purchased inputs clearly recognisable as non-duty paid or chargeable to nil duty. The Revenue must show that the conditions of the notification were actually satisfied and that the exemption had in fact operated on those inputs before deemed Modvat credit can be denied. A purchaser from the market is not required to disprove fulfilment of the exemption conditions. On the record, no such evidence was produced, so the denial of deemed credit could not be sustained and the assessee's position prevailed. en-us Wed, 30 Jul 1997 00:00:00 +0530 Sat, 24 Sep 2011 11:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89221 A conditional exemption notification does not by itself make market-purchased inputs clearly recognisable as non-duty paid or chargeable to nil duty. The Revenue must show that the conditions of the notification were actually satisfied and that the exemption had in fact operated on those inputs before deemed Modvat credit can be denied. A purchaser from the market is not required to disprove fulfilment of the exemption conditions. On the record, no such evidence was produced, so the denial of deemed credit could not be sustained and the assessee's position prevailed. Case-Laws Central Excise Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89221