https://www.taxtmi.com/caselaws?id=89799 Deemed Modvat credit was treated as admissible on waste and scrap of iron and steel bought from the market because the Department failed to prove that the inputs were clearly recognisable as non-duty paid. The Tribunal read that expression to include goods on which duty was not paid, including wholly exempt goods and conditionally exempt goods where compliance with exemption conditions is not shown. It further held that, where credit is denied on that basis, the burden lies on the Department to establish the non-duty-paid character by evidence. On the facts, no such evidence was produced, so the disallowance and penalty could not be sustained. en-us Fri, 10 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89799 Deemed Modvat credit was treated as admissible on waste and scrap of iron and steel bought from the market because the Department failed to prove that the inputs were clearly recognisable as non-duty paid. The Tribunal read that expression to include goods on which duty was not paid, including wholly exempt goods and conditionally exempt goods where compliance with exemption conditions is not shown. It further held that, where credit is denied on that basis, the burden lies on the Department to establish the non-duty-paid character by evidence. On the facts, no such evidence was produced, so the disallowance and penalty could not be sustained. Case-Laws Central Excise Fri, 10 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89799