https://www.taxtmi.com/caselaws?id=100457 Deemed Modvat credit under Rule 57G(2) was unavailable for aluminium and copper scrap bought from the open market where the scrap was found to be wear and tear scrap consisting of old and used articles. Scrap not arising from a manufacturing process is not chargeable to excise duty and is therefore clearly recognisable as non-duty paid. Once the Department established that character, the burden shifted to the assessee to show that the goods were not clearly recognisable as non-duty paid, and no rebuttal evidence was produced. Authorities cited by the assessee were treated as distinguishable on facts, so the credit claim failed. en-us Tue, 09 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 16:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100457 Deemed Modvat credit under Rule 57G(2) was unavailable for aluminium and copper scrap bought from the open market where the scrap was found to be wear and tear scrap consisting of old and used articles. Scrap not arising from a manufacturing process is not chargeable to excise duty and is therefore clearly recognisable as non-duty paid. Once the Department established that character, the burden shifted to the assessee to show that the goods were not clearly recognisable as non-duty paid, and no rebuttal evidence was produced. Authorities cited by the assessee were treated as distinguishable on facts, so the credit claim failed. Case-Laws Central Excise Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100457