https://www.taxtmi.com/caselaws?id=94259 Deemed Modvat credit on aluminium waste and scrap cannot be refused on a mere presumption that the inputs were non-duty-paid. The stated principle is that denial of credit requires the department to establish, for the specific goods, that they were cleared without payment of duty and were ineligible under the scheme; the existence of a general exemption notification is not enough by itself. The scheme also does not add any separate condition based on the shape or size of scrap. On this reasoning, the assessee was entitled to the credit benefit and the departmental challenge failed. en-us Thu, 11 Nov 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94259 Deemed Modvat credit on aluminium waste and scrap cannot be refused on a mere presumption that the inputs were non-duty-paid. The stated principle is that denial of credit requires the department to establish, for the specific goods, that they were cleared without payment of duty and were ineligible under the scheme; the existence of a general exemption notification is not enough by itself. The scheme also does not add any separate condition based on the shape or size of scrap. On this reasoning, the assessee was entitled to the credit benefit and the departmental challenge failed. Case-Laws Central Excise Thu, 11 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94259