https://www.taxtmi.com/caselaws?id=262282 Deemed MODVAT credit for scrap and re-rollable materials purchased from the Railways depended on satisfaction of the conditions in Rule 57G of the Central Excise Rules, 1944 and the relevant notifications, not on proof that the claimant itself paid duty at purchase. Because the inputs were purchased from the Railways, were not melted before use, and the finished goods fell within Chapter 72, the statutory conditions for deemed credit were met. The denial of credit on the ground of non-payment of duty at the time of purchase was therefore incorrect, and the order granting deemed MODVAT credit was restored. en-us Wed, 15 Jul 2015 00:00:00 +0530 Thu, 01 Oct 2015 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262282 Deemed MODVAT credit for scrap and re-rollable materials purchased from the Railways depended on satisfaction of the conditions in Rule 57G of the Central Excise Rules, 1944 and the relevant notifications, not on proof that the claimant itself paid duty at purchase. Because the inputs were purchased from the Railways, were not melted before use, and the finished goods fell within Chapter 72, the statutory conditions for deemed credit were met. The denial of credit on the ground of non-payment of duty at the time of purchase was therefore incorrect, and the order granting deemed MODVAT credit was restored. Case-Laws Central Excise Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262282