https://www.taxtmi.com/caselaws?id=95915 Deemed Modvat credit on brass and copper scrap purchased from the market was intended to address the difficulty of proving duty payment on scrap with uncertain origin. Credit could be denied only where the Revenue established that the inputs were clearly recognisable as non-duty paid goods, and the burden of proof lay on the Revenue rather than the assessee. On that basis, the department's failure to discharge the burden meant denial of credit was not justified, and the contrary authorities relied on by the Revenue were treated as inapplicable on the facts. en-us Thu, 01 Feb 2001 00:00:00 +0530 Thu, 15 Dec 2011 18:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95915 Deemed Modvat credit on brass and copper scrap purchased from the market was intended to address the difficulty of proving duty payment on scrap with uncertain origin. Credit could be denied only where the Revenue established that the inputs were clearly recognisable as non-duty paid goods, and the burden of proof lay on the Revenue rather than the assessee. On that basis, the department's failure to discharge the burden meant denial of credit was not justified, and the contrary authorities relied on by the Revenue were treated as inapplicable on the facts. Case-Laws Central Excise Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95915