https://www.taxtmi.com/caselaws?id=92253 Deemed Modvat credit on lead scrap cannot be denied merely because the goods were covered by an exemption notification; the notification alone does not prove that the scrap was non-duty paid. The Revenue must discharge the burden of showing that the conditions for denial of the benefit are satisfied. Where the scrap was bought from the open market and the record did not identify the manufacturer or establish non-payment of duty, the material was insufficient to disallow credit. A remand to test compliance with Notification No. 186/85 at a later stage would improperly introduce a fresh case against the assessee. en-us Mon, 20 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 13:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92253 Deemed Modvat credit on lead scrap cannot be denied merely because the goods were covered by an exemption notification; the notification alone does not prove that the scrap was non-duty paid. The Revenue must discharge the burden of showing that the conditions for denial of the benefit are satisfied. Where the scrap was bought from the open market and the record did not identify the manufacturer or establish non-payment of duty, the material was insufficient to disallow credit. A remand to test compliance with Notification No. 186/85 at a later stage would improperly introduce a fresh case against the assessee. Case-Laws Central Excise Mon, 20 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92253