https://www.taxtmi.com/caselaws?id=117620 Deemed credit under Notification No. 58/97 could not be denied merely because the buyer did not produce independent proof that the supplier, operating under the compounded levy scheme, had discharged duty. The notification required receipt of inputs under a proper invoice declaring payment of excise duty under Section 3A, and the assessee had invoices showing that declaration together with the supplier's TR-6 challans. On those facts, the prescribed conditions were satisfied and no additional evidentiary burden could be imposed beyond the documents specified in the notification. The denial of Modvat/deemed credit was therefore unsustainable, and credit was admissible. en-us Wed, 07 Dec 2005 00:00:00 +0530 Mon, 25 Jun 2012 14:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117620 Deemed credit under Notification No. 58/97 could not be denied merely because the buyer did not produce independent proof that the supplier, operating under the compounded levy scheme, had discharged duty. The notification required receipt of inputs under a proper invoice declaring payment of excise duty under Section 3A, and the assessee had invoices showing that declaration together with the supplier's TR-6 challans. On those facts, the prescribed conditions were satisfied and no additional evidentiary burden could be imposed beyond the documents specified in the notification. The denial of Modvat/deemed credit was therefore unsustainable, and credit was admissible. Case-Laws Central Excise Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117620