https://www.taxtmi.com/caselaws?id=109164 Rule 57A(1) of the Central Excise Rules, 1944 permits Modvat credit of the actual duty paid on inputs when the statutory conditions are met, and the deemed credit notification operates only as an additional facility where duty-paying documents are unavailable. The existence of a deemed-credit scheme does not displace the right to actual credit if the assessee satisfies the requirements for such credit. The Tribunal's earlier view in favour of the assessee was followed again, and no higher-forum reversal or unsettled position was shown. en-us Tue, 09 Jul 2002 00:00:00 +0530 Fri, 06 Apr 2012 12:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109164 Rule 57A(1) of the Central Excise Rules, 1944 permits Modvat credit of the actual duty paid on inputs when the statutory conditions are met, and the deemed credit notification operates only as an additional facility where duty-paying documents are unavailable. The existence of a deemed-credit scheme does not displace the right to actual credit if the assessee satisfies the requirements for such credit. The Tribunal's earlier view in favour of the assessee was followed again, and no higher-forum reversal or unsettled position was shown. Case-Laws Central Excise Tue, 09 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109164