https://www.taxtmi.com/caselaws?id=1837 Modvat credit on scrap inputs was disallowed because the sale documents did not specify the duty amount or rate, and there was no reliable evidence establishing actual duty payment on the inputs. The assessee relied on a public sector supplier's description of the goods as duty paid and on the lowest assumed rate, but that was insufficient to prove entitlement to credit. The relevant order also did not provide for deemed credit on the item concerned. In these circumstances, the credit claim could not be sustained and the disallowance was upheld. en-us Fri, 02 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1837 Modvat credit on scrap inputs was disallowed because the sale documents did not specify the duty amount or rate, and there was no reliable evidence establishing actual duty payment on the inputs. The assessee relied on a public sector supplier's description of the goods as duty paid and on the lowest assumed rate, but that was insufficient to prove entitlement to credit. The relevant order also did not provide for deemed credit on the item concerned. In these circumstances, the credit claim could not be sustained and the disallowance was upheld. Case-Laws Customs Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1837