https://www.taxtmi.com/caselaws?id=93695 Deemed Modvat credit on aluminium alloy inputs bought from traders cannot be denied merely because an exemption notification is cited; the notification does not by itself prove that the inputs were non-duty-paid unless its conditions are shown to have been satisfied. The question remains whether the inputs actually suffered duty, and that factual enquiry is essential before rejecting credit. Where the record does not show whether the suppliers had in fact availed the exemption, demand and penalty cannot be sustained on the existing material and the matter must be sent back for fresh examination of duty payment and credit eligibility. en-us Fri, 12 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 12:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93695 Deemed Modvat credit on aluminium alloy inputs bought from traders cannot be denied merely because an exemption notification is cited; the notification does not by itself prove that the inputs were non-duty-paid unless its conditions are shown to have been satisfied. The question remains whether the inputs actually suffered duty, and that factual enquiry is essential before rejecting credit. Where the record does not show whether the suppliers had in fact availed the exemption, demand and penalty cannot be sustained on the existing material and the matter must be sent back for fresh examination of duty payment and credit eligibility. Case-Laws Central Excise Fri, 12 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93695