https://www.taxtmi.com/caselaws?id=115989 Deemed Modvat credit under Notification No. 202/88-C.E. could not be denied merely because the original manufacturer was alleged to have evaded duty. Where the inputs were purchased from market traders, and there was no tangible evidence that the goods were non-duty-paid, no proof identifying the purchased goods with the allegedly evaded clearances, and no showing of collusion, the notification benefit remained available. Earlier tribunal decisions on similar facts supported the same approach. The assessee was entitled to the credit, and the denial was set aside with consequential relief. en-us Wed, 06 Apr 2005 00:00:00 +0530 Wed, 06 Jun 2012 13:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115989 Deemed Modvat credit under Notification No. 202/88-C.E. could not be denied merely because the original manufacturer was alleged to have evaded duty. Where the inputs were purchased from market traders, and there was no tangible evidence that the goods were non-duty-paid, no proof identifying the purchased goods with the allegedly evaded clearances, and no showing of collusion, the notification benefit remained available. Earlier tribunal decisions on similar facts supported the same approach. The assessee was entitled to the credit, and the denial was set aside with consequential relief. Case-Laws Central Excise Wed, 06 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115989