https://www.taxtmi.com/caselaws?id=221736 Deemed credit under Notification No. 58/97-C.E. remained available where inputs were bought from a manufacturer operating under the compounded levy scheme and the invoice lacked a declaration of payment of appropriate duty. Partial duty payment by the supplier was not sufficient to defeat Modvat credit, particularly when the record did not show that the unpaid balance related to the specific invoice on which credit was claimed. The defect in the invoice declaration, without proof that duty was not effectively paid on the relevant goods, did not negate entitlement to the notification benefit. en-us Mon, 29 Oct 2012 00:00:00 +0530 Mon, 10 Apr 2017 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221736 Deemed credit under Notification No. 58/97-C.E. remained available where inputs were bought from a manufacturer operating under the compounded levy scheme and the invoice lacked a declaration of payment of appropriate duty. Partial duty payment by the supplier was not sufficient to defeat Modvat credit, particularly when the record did not show that the unpaid balance related to the specific invoice on which credit was claimed. The defect in the invoice declaration, without proof that duty was not effectively paid on the relevant goods, did not negate entitlement to the notification benefit. Case-Laws Central Excise Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221736