https://www.taxtmi.com/caselaws?id=94956 Modvat deemed credit was unavailable for scrap inputs bought from railway auctions and the open market where the documents did not show duty payment and the goods were clearly recognisable as non-duty paid. The applicable principle was that credit covers only inputs whose duty-paid character is established; goods that are exempt, or otherwise not shown to be duty paid, fall outside the scheme. On the stated facts, the challans and invoices did not evidence duty payment, so the disputed scrap inputs were treated as ineligible for credit and the disallowance was upheld. en-us Wed, 11 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 11:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94956 Modvat deemed credit was unavailable for scrap inputs bought from railway auctions and the open market where the documents did not show duty payment and the goods were clearly recognisable as non-duty paid. The applicable principle was that credit covers only inputs whose duty-paid character is established; goods that are exempt, or otherwise not shown to be duty paid, fall outside the scheme. On the stated facts, the challans and invoices did not evidence duty payment, so the disputed scrap inputs were treated as ineligible for credit and the disallowance was upheld. Case-Laws Central Excise Wed, 11 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94956