https://www.taxtmi.com/caselaws?id=109764 A specific deemed credit scheme under the Central Excise Rules allowed credit on identified iron and steel stocks without production of duty-paying documents. Because the scheme operated as an exceptional facility distinct from the ordinary Modvat mechanism, credit could not be denied merely for non-filing of a declaration under Rule 57G where that declaration was not required by the scheme. The stated legal position is that when the notified deemed credit order itself dispenses with documentary proof of duty payment, absence of a separate declaration does not defeat entitlement to credit. en-us Wed, 04 Dec 2002 00:00:00 +0530 Wed, 11 Apr 2012 17:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109764 A specific deemed credit scheme under the Central Excise Rules allowed credit on identified iron and steel stocks without production of duty-paying documents. Because the scheme operated as an exceptional facility distinct from the ordinary Modvat mechanism, credit could not be denied merely for non-filing of a declaration under Rule 57G where that declaration was not required by the scheme. The stated legal position is that when the notified deemed credit order itself dispenses with documentary proof of duty payment, absence of a separate declaration does not defeat entitlement to credit. Case-Laws Central Excise Wed, 04 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109764