https://www.taxtmi.com/caselaws?id=91099 Deemed Modvat credit on aluminium alloy ingots was treated as inadmissible where the supplier had satisfied the conditional exemption under Notification No. 180/88, because the inputs were then properly regarded as non-duty paid. For supplies from another source, credit could not be denied without enquiry into whether the supplier actually met the exemption condition; absent that factual verification, fresh determination was required. The demand was also corrected for double inclusion and confined to the normal six-month limitation period, as the record did not support invocation of the extended period under Rule 57-I. en-us Wed, 03 Sep 1997 00:00:00 +0530 Thu, 13 Oct 2011 17:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91099 Deemed Modvat credit on aluminium alloy ingots was treated as inadmissible where the supplier had satisfied the conditional exemption under Notification No. 180/88, because the inputs were then properly regarded as non-duty paid. For supplies from another source, credit could not be denied without enquiry into whether the supplier actually met the exemption condition; absent that factual verification, fresh determination was required. The demand was also corrected for double inclusion and confined to the normal six-month limitation period, as the record did not support invocation of the extended period under Rule 57-I. Case-Laws Central Excise Wed, 03 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91099