https://www.taxtmi.com/caselaws?id=90440 Modvat credit under Rule 57A was held unavailable for inputs cleared under gate passes showing nil duty, because the scheme applies only to duty-paid inputs. Deemed credit under Rule 57G(2) is meant to address cases where duty has in fact been paid but documentary proof is lacking; it does not extend to goods on which no excise duty was paid at all. Notifications supporting deemed credit could not override this basic requirement, so credit was denied. en-us Thu, 04 Dec 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90440 Modvat credit under Rule 57A was held unavailable for inputs cleared under gate passes showing nil duty, because the scheme applies only to duty-paid inputs. Deemed credit under Rule 57G(2) is meant to address cases where duty has in fact been paid but documentary proof is lacking; it does not extend to goods on which no excise duty was paid at all. Notifications supporting deemed credit could not override this basic requirement, so credit was denied. Case-Laws Central Excise Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90440