https://www.taxtmi.com/caselaws?id=91946 Deemed credit on inputs was considered in relation to goods described as non-duty paid or chargeable to nil rate of duty. The order clarified that the expression "charged to nil rate of duty" has a special meaning and does not, by itself, exclude inputs that are wholly exempt from duty. It also noted that the manufacturer must first state the character of the inputs, after which the Revenue may accept or contest that position. On the facts, the assessees said the goods were bought from the open market, and the Revenue did not produce sufficient evidence to show that the inputs were ineligible for credit; deemed credit was therefore sustained. en-us Mon, 02 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 11:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91946 Deemed credit on inputs was considered in relation to goods described as non-duty paid or chargeable to nil rate of duty. The order clarified that the expression "charged to nil rate of duty" has a special meaning and does not, by itself, exclude inputs that are wholly exempt from duty. It also noted that the manufacturer must first state the character of the inputs, after which the Revenue may accept or contest that position. On the facts, the assessees said the goods were bought from the open market, and the Revenue did not produce sufficient evidence to show that the inputs were ineligible for credit; deemed credit was therefore sustained. Case-Laws Central Excise Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91946