https://www.taxtmi.com/caselaws?id=1836 Modvat credit on scrap inputs was denied because the supplier's certificate and sale documents did not establish the exact duty paid or the rate of duty, and the assessee produced no documentary evidence proving duty payment on the inputs. The Tribunal held that there was no provision permitting deemed credit for item No. 7204 under Order No. 342/1/88-TRU dated 20-5-88, so credit was inadmissible and the disallowance was upheld. en-us Wed, 31 Jan 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1836 Modvat credit on scrap inputs was denied because the supplier's certificate and sale documents did not establish the exact duty paid or the rate of duty, and the assessee produced no documentary evidence proving duty payment on the inputs. The Tribunal held that there was no provision permitting deemed credit for item No. 7204 under Order No. 342/1/88-TRU dated 20-5-88, so credit was inadmissible and the disallowance was upheld. Case-Laws Central Excise Wed, 31 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1836