https://www.taxtmi.com/caselaws?id=108722 Deemed Modvat credit on inputs supplied by manufacturers under the Compounded Levy Scheme remained admissible where the Commissioner (Appeals) allowed credit on the then-existing record and certificates issued by jurisdictional Range Officers. Later investigation showing possible irregularities could not by itself invalidate that appellate order unless perversity in the original order was established. The notification did not make credit eligibility dependent on the Range Officer's certificate, and the deeming provision treating duty as paid supported the assessee's claim. The Revenue's challenge therefore failed, and the credit was upheld. en-us Wed, 18 Sep 2002 00:00:00 +0530 Tue, 03 Apr 2012 15:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108722 Deemed Modvat credit on inputs supplied by manufacturers under the Compounded Levy Scheme remained admissible where the Commissioner (Appeals) allowed credit on the then-existing record and certificates issued by jurisdictional Range Officers. Later investigation showing possible irregularities could not by itself invalidate that appellate order unless perversity in the original order was established. The notification did not make credit eligibility dependent on the Range Officer's certificate, and the deeming provision treating duty as paid supported the assessee's claim. The Revenue's challenge therefore failed, and the credit was upheld. Case-Laws Central Excise Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108722