https://www.taxtmi.com/caselaws?id=90094 Denial of exemption under Notification No. 178/84, as amended by Notification No. 185/88, was said to depend on whether Modvat credit had actually been taken on the inputs used for the disputed clearances. The text notes that the appellants denied availment of credit for the relevant goods and said the position could be verified from statutory records. It also states that mere participation in the Modvat scheme from an earlier period was insufficient to presume credit on every consignment; actual availment required record verification. On that basis, the denial of benefit was treated as unsustainable on assumption alone and the matter was remanded for factual verification. en-us Fri, 15 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 13:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90094 Denial of exemption under Notification No. 178/84, as amended by Notification No. 185/88, was said to depend on whether Modvat credit had actually been taken on the inputs used for the disputed clearances. The text notes that the appellants denied availment of credit for the relevant goods and said the position could be verified from statutory records. It also states that mere participation in the Modvat scheme from an earlier period was insufficient to presume credit on every consignment; actual availment required record verification. On that basis, the denial of benefit was treated as unsustainable on assumption alone and the matter was remanded for factual verification. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90094