https://www.taxtmi.com/caselaws?id=105557 Where invoices under the compounded levy scheme indicated that duty liability had not yet been discharged, deemed Modvat credit was treated as dependent on proof of actual duty payment, preferably through a certificate from the jurisdictional Range Officer. Certificates issued only by the manufacturers were not treated as sufficient for the disputed portion, while the rejection of some produced certificates and the impact of non-finalisation of annual production capacity left the credit issue arguable at the appeal stage. On that basis, a conditional pre-deposit was directed and recovery of the remaining demand and penalty was stayed pending appeal. en-us Thu, 06 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105557 Where invoices under the compounded levy scheme indicated that duty liability had not yet been discharged, deemed Modvat credit was treated as dependent on proof of actual duty payment, preferably through a certificate from the jurisdictional Range Officer. Certificates issued only by the manufacturers were not treated as sufficient for the disputed portion, while the rejection of some produced certificates and the impact of non-finalisation of annual production capacity left the credit issue arguable at the appeal stage. On that basis, a conditional pre-deposit was directed and recovery of the remaining demand and penalty was stayed pending appeal. Case-Laws Central Excise Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105557