https://www.taxtmi.com/caselaws?id=94332 Deemed Modvat credit on aluminium waste and scrap could not be rejected without considering the relevant Trade Notice and the duty-paid character of the inputs. The record indicated that the department had not established that the goods were non-duty-paid, and the duty-paid nature of scrap in the hands of the transport company also required consideration. On limitation and suppression, the burden lay on the department to prove wilful suppression, misdeclaration, or clandestine removal with intent to evade duty; the assessee was not required to disprove these matters. The credit issue and limitation question were remanded for fresh adjudication after hearing the assessee. en-us Fri, 31 May 1996 00:00:00 +0530 Mon, 21 Nov 2011 16:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94332 Deemed Modvat credit on aluminium waste and scrap could not be rejected without considering the relevant Trade Notice and the duty-paid character of the inputs. The record indicated that the department had not established that the goods were non-duty-paid, and the duty-paid nature of scrap in the hands of the transport company also required consideration. On limitation and suppression, the burden lay on the department to prove wilful suppression, misdeclaration, or clandestine removal with intent to evade duty; the assessee was not required to disprove these matters. The credit issue and limitation question were remanded for fresh adjudication after hearing the assessee. Case-Laws Central Excise Fri, 31 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94332