https://www.taxtmi.com/caselaws?id=110930 Deemed Modvat credit under Notification No. 58/97-C.E. cannot be denied merely on an allegation that the input manufacturer failed to fully discharge duty under Rule 96ZP(3) of the Central Excise Rules. Where credit is supported by invoices and a certificate stating that duty was discharged, a mere assertion of non-payment or short payment is insufficient. The Revenue must place evidence on record to prove the alleged duty default before credit can be refused. On the facts noted, no such evidence was produced, so denial of credit was not sustainable and the issue was resolved in favour of the assessee. en-us Thu, 19 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 12:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110930 Deemed Modvat credit under Notification No. 58/97-C.E. cannot be denied merely on an allegation that the input manufacturer failed to fully discharge duty under Rule 96ZP(3) of the Central Excise Rules. Where credit is supported by invoices and a certificate stating that duty was discharged, a mere assertion of non-payment or short payment is insufficient. The Revenue must place evidence on record to prove the alleged duty default before credit can be refused. On the facts noted, no such evidence was produced, so denial of credit was not sustainable and the issue was resolved in favour of the assessee. Case-Laws Central Excise Thu, 19 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110930