https://www.taxtmi.com/caselaws?id=113232 Modvat credit could not be denied merely because the claim was made after clearance of the goods, as the denial was unsupported by any material showing a knowing omission to claim credit despite liability. The assessee's asserted exemption under Notification No. 35/95 was not decided. The only remaining issue was factual verification of whether duty had been paid on the single yarn actually doubled, so the matter required limited remand to the adjudicating authority. The credit claim was therefore not rejected on timing alone. en-us Wed, 03 Dec 2003 00:00:00 +0530 Fri, 04 May 2012 14:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113232 Modvat credit could not be denied merely because the claim was made after clearance of the goods, as the denial was unsupported by any material showing a knowing omission to claim credit despite liability. The assessee's asserted exemption under Notification No. 35/95 was not decided. The only remaining issue was factual verification of whether duty had been paid on the single yarn actually doubled, so the matter required limited remand to the adjudicating authority. The credit claim was therefore not rejected on timing alone. Case-Laws Central Excise Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113232