https://www.taxtmi.com/caselaws?id=124228 A notification condition requiring non-availment of Modvat credit was held not to mandate proof only by a certificate from the jurisdictional Central Excise authorities. The supporting manufacturer's certificate of non-availment, the absence of any rebuttal by the Revenue, and the fact that a request for a departmental certificate had gone unanswered were treated as sufficient prima facie evidence of compliance. The manufacturer's separate exemption status also supported the inference that credit was unlikely to have been taken. On that basis, denial of the notification benefit solely for want of a departmental certificate was not sustainable at the interim stage, and stay relief was granted. en-us Fri, 04 Jan 2008 00:00:00 +0530 Wed, 26 Sep 2012 18:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124228 A notification condition requiring non-availment of Modvat credit was held not to mandate proof only by a certificate from the jurisdictional Central Excise authorities. The supporting manufacturer's certificate of non-availment, the absence of any rebuttal by the Revenue, and the fact that a request for a departmental certificate had gone unanswered were treated as sufficient prima facie evidence of compliance. The manufacturer's separate exemption status also supported the inference that credit was unlikely to have been taken. On that basis, denial of the notification benefit solely for want of a departmental certificate was not sustainable at the interim stage, and stay relief was granted. Case-Laws Customs Fri, 04 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124228