https://www.taxtmi.com/caselaws?id=124191 Deemed Modvat credit under Rule 57G(2) was unavailable where the inputs had been cleared at nil rate of duty. The availability of the credit depended on the relevant Government of India order issued under Rule 57G(2), and the Tribunal applied the Larger Bench ratio holding that such credit could not be extended to inputs that were admittedly non-duty-paid because of nil-rate clearance. A later order and letter were treated as inapplicable because they were either distinguishable on their terms or not issued under Rule 57G(2). The disallowance of deemed credit was therefore upheld. en-us Fri, 23 Mar 2007 00:00:00 +0530 Wed, 26 Sep 2012 16:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124191 Deemed Modvat credit under Rule 57G(2) was unavailable where the inputs had been cleared at nil rate of duty. The availability of the credit depended on the relevant Government of India order issued under Rule 57G(2), and the Tribunal applied the Larger Bench ratio holding that such credit could not be extended to inputs that were admittedly non-duty-paid because of nil-rate clearance. A later order and letter were treated as inapplicable because they were either distinguishable on their terms or not issued under Rule 57G(2). The disallowance of deemed credit was therefore upheld. Case-Laws Central Excise Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124191