https://www.taxtmi.com/caselaws?id=92191 Deemed Modvat credit under the 1-3-1994 order was treated as admissible for scrap material because the governing notification did not require the inputs to be clearly identifiable as duty paid, and the prior Tribunal view on the same notification was applied. Credit could not be denied merely because the inputs were received before filing the Rule 57H declaration, as the phrase "immediately before" was read as referring to the period preceding the declaration and the scrap was accepted as stock not yet consumed. The co-relation objection was therefore unsustainable, and the entire deemed credit claimed was held allowable. en-us Tue, 17 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 13:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92191 Deemed Modvat credit under the 1-3-1994 order was treated as admissible for scrap material because the governing notification did not require the inputs to be clearly identifiable as duty paid, and the prior Tribunal view on the same notification was applied. Credit could not be denied merely because the inputs were received before filing the Rule 57H declaration, as the phrase "immediately before" was read as referring to the period preceding the declaration and the scrap was accepted as stock not yet consumed. The co-relation objection was therefore unsustainable, and the entire deemed credit claimed was held allowable. Case-Laws Central Excise Tue, 17 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92191