https://www.taxtmi.com/caselaws?id=100296 Entitlement under an amnesty-based exemption scheme depended on proof that the actual Modvat credit and interest had been reversed before the cut-off date. A departmental formula was treated only as a quantification method, not as conclusive proof of compliance, and an approximation-based certificate was insufficient to establish actual reversal. The appellate order was set aside and the matter remanded to the Commissioner to examine additional evidence and verify whether the credited amounts and interest had in fact been reversed. If that factual claim is proved, the appellant is to receive the notification benefit. en-us Mon, 17 Sep 2001 00:00:00 +0530 Tue, 31 Jan 2012 18:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100296 Entitlement under an amnesty-based exemption scheme depended on proof that the actual Modvat credit and interest had been reversed before the cut-off date. A departmental formula was treated only as a quantification method, not as conclusive proof of compliance, and an approximation-based certificate was insufficient to establish actual reversal. The appellate order was set aside and the matter remanded to the Commissioner to examine additional evidence and verify whether the credited amounts and interest had in fact been reversed. If that factual claim is proved, the appellant is to receive the notification benefit. Case-Laws Customs Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100296