https://www.taxtmi.com/caselaws?id=206265 Deemed Modvat credit on iron and steel scrap depended on the actual receipt of the inputs in the factory before withdrawal of the concession on 29.08.1986, not on the later date of entry in the RG-23A Part-II register. The operative verification was to be made from the D-3 intimation and RG-23A Part-I register. Where the record did not clearly show whether the disputed scrap was received before or after the cutoff date, denial of credit could not be sustained without a finding on that factual issue, and fresh adjudication was necessary. en-us Mon, 04 Jul 2011 00:00:00 +0530 Fri, 17 Feb 2012 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206265 Deemed Modvat credit on iron and steel scrap depended on the actual receipt of the inputs in the factory before withdrawal of the concession on 29.08.1986, not on the later date of entry in the RG-23A Part-II register. The operative verification was to be made from the D-3 intimation and RG-23A Part-I register. Where the record did not clearly show whether the disputed scrap was received before or after the cutoff date, denial of credit could not be sustained without a finding on that factual issue, and fresh adjudication was necessary. Case-Laws Central Excise Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206265