https://www.taxtmi.com/caselaws?id=102930 Deemed Modvat credit was held inadmissible on copper utensil scrap that was unconditionally exempt from duty under Notification No. 177/88. The Tribunal applied the Larger Bench principle that deemed credit is not available on inputs or materials which have not suffered duty because they are covered by an unconditional exemption. On that basis, the credit claim was rejected and the appeal failed on merits. en-us Tue, 28 Jul 1998 00:00:00 +0530 Fri, 17 Feb 2012 10:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102930 Deemed Modvat credit was held inadmissible on copper utensil scrap that was unconditionally exempt from duty under Notification No. 177/88. The Tribunal applied the Larger Bench principle that deemed credit is not available on inputs or materials which have not suffered duty because they are covered by an unconditional exemption. On that basis, the credit claim was rejected and the appeal failed on merits. Case-Laws Central Excise Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102930