https://www.taxtmi.com/caselaws?id=103724 Deemed Modvat credit under Notification No. 58/97-C.E. (N.T.) required an invoice from the input-manufacturer containing the prescribed declaration that duty had been discharged under Rule 96ZP(3) read with Section 3A. Invoices lacking that declaration, and unsupported photocopies of TR-6 challans, were insufficient to establish duty payment for deemed credit. Certificates issued by jurisdictional Central Excise Range Officers for two manufacturers were treated as relevant evidence and required fresh examination by the competent appellate authority, while the remaining claim also depended on similar proof. Credit could not be granted on unsupported invoices or challans alone. en-us Wed, 17 Oct 2001 00:00:00 +0530 Fri, 24 Feb 2012 14:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103724 Deemed Modvat credit under Notification No. 58/97-C.E. (N.T.) required an invoice from the input-manufacturer containing the prescribed declaration that duty had been discharged under Rule 96ZP(3) read with Section 3A. Invoices lacking that declaration, and unsupported photocopies of TR-6 challans, were insufficient to establish duty payment for deemed credit. Certificates issued by jurisdictional Central Excise Range Officers for two manufacturers were treated as relevant evidence and required fresh examination by the competent appellate authority, while the remaining claim also depended on similar proof. Credit could not be granted on unsupported invoices or challans alone. Case-Laws Central Excise Wed, 17 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103724