https://www.taxtmi.com/caselaws?id=89742 In a conditional exemption context under the Modvat scheme, the deemed credit proviso to Rule 57G(2) was construed as dispensing with documentary proof of duty payment where duty is otherwise assumed to have been paid. The expression covering goods as non-duty paid was held to include goods on which duty has not been paid for any reason, so once the assessee asserts duty payment, the Department must establish that the goods fall within the non-duty paid category. The burden of proving non-duty payment therefore lies on the Department, not the assessee, and the reference application was rejected. en-us Tue, 02 Dec 1997 00:00:00 +0530 Thu, 29 Sep 2011 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89742 In a conditional exemption context under the Modvat scheme, the deemed credit proviso to Rule 57G(2) was construed as dispensing with documentary proof of duty payment where duty is otherwise assumed to have been paid. The expression covering goods as non-duty paid was held to include goods on which duty has not been paid for any reason, so once the assessee asserts duty payment, the Department must establish that the goods fall within the non-duty paid category. The burden of proving non-duty payment therefore lies on the Department, not the assessee, and the reference application was rejected. Case-Laws Central Excise Tue, 02 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89742