https://www.taxtmi.com/caselaws?id=93722 Deemed Modvat credit on steel waste and scrap purchased from the open market was admissible because Notification No. 208/83-C.E. exempted only waste and scrap of iron under sub-heading 7203.10, not steel scrap under 7203.20, and mere classification under heading 7203 did not by itself justify denial. The Department had to prove with evidence that the goods were clearly recognisable as non-duty paid, and it failed to discharge that burden. The same reasoning applied to the transitional claim under Rule 57H, so denial of credit could not be sustained. en-us Wed, 21 Jun 2000 00:00:00 +0530 Wed, 16 Nov 2011 14:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93722 Deemed Modvat credit on steel waste and scrap purchased from the open market was admissible because Notification No. 208/83-C.E. exempted only waste and scrap of iron under sub-heading 7203.10, not steel scrap under 7203.20, and mere classification under heading 7203 did not by itself justify denial. The Department had to prove with evidence that the goods were clearly recognisable as non-duty paid, and it failed to discharge that burden. The same reasoning applied to the transitional claim under Rule 57H, so denial of credit could not be sustained. Case-Laws Central Excise Wed, 21 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93722