https://www.taxtmi.com/caselaws?id=247637 Deemed Modvat credit under Notification No. 58/97-C.E. could not be denied merely because the input supplier had not discharged excise duty or had made a delayed payment, where the invoices carried the required certification that the inputs had suffered duty. The notification did not impose any further obligation on the assessee to prove actual payment by the supplier, so the supplier's default could not be fastened on the assessee. The assessee's own discharge of duty liability also supported entitlement to the benefit. The denial of deemed credit was therefore unsustainable and the claim was allowed. en-us Tue, 11 Sep 2012 00:00:00 +0530 Sat, 17 May 2014 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247637 Deemed Modvat credit under Notification No. 58/97-C.E. could not be denied merely because the input supplier had not discharged excise duty or had made a delayed payment, where the invoices carried the required certification that the inputs had suffered duty. The notification did not impose any further obligation on the assessee to prove actual payment by the supplier, so the supplier's default could not be fastened on the assessee. The assessee's own discharge of duty liability also supported entitlement to the benefit. The denial of deemed credit was therefore unsustainable and the claim was allowed. Case-Laws Central Excise Tue, 11 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247637