https://www.taxtmi.com/caselaws?id=107073 Deemed Modvat credit under the Compounded Levy Scheme depends on invoices showing valid proof that duty was paid under Section 3A, and an unsigned or defective declaration may justify calling for a jurisdictional Range Officer's certificate rather than outright acceptance. Where the record contained no evidence that the inputs were manufactured before the scheme commenced, denial of credit on that basis could not be sustained. The commentary notes that a procedural defect may be cured on remand, while unsupported objections to scheme-eligible inputs should not defeat credit. en-us Mon, 08 Oct 2001 00:00:00 +0530 Sat, 17 Mar 2012 14:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107073 Deemed Modvat credit under the Compounded Levy Scheme depends on invoices showing valid proof that duty was paid under Section 3A, and an unsigned or defective declaration may justify calling for a jurisdictional Range Officer's certificate rather than outright acceptance. Where the record contained no evidence that the inputs were manufactured before the scheme commenced, denial of credit on that basis could not be sustained. The commentary notes that a procedural defect may be cured on remand, while unsupported objections to scheme-eligible inputs should not defeat credit. Case-Laws Central Excise Mon, 08 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107073