https://www.taxtmi.com/caselaws?id=31150 Where a deemed Modvat credit notification required inputs to be received under invoices declaring payment of appropriate duty, the recipient was not burdened with proving actual duty discharge by the supplier unless the notification expressly imposed that requirement. The High Court followed its earlier view that receipt of inputs with the requisite invoice declaration satisfied the condition for credit, and a later allegation that the supplier had not paid duty or had made an incorrect declaration did not by itself justify denial. The Revenue's challenge therefore failed, and deemed Modvat credit was upheld. en-us Tue, 29 Jan 2008 00:00:00 +0530 Mon, 20 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31150 Where a deemed Modvat credit notification required inputs to be received under invoices declaring payment of appropriate duty, the recipient was not burdened with proving actual duty discharge by the supplier unless the notification expressly imposed that requirement. The High Court followed its earlier view that receipt of inputs with the requisite invoice declaration satisfied the condition for credit, and a later allegation that the supplier had not paid duty or had made an incorrect declaration did not by itself justify denial. The Revenue's challenge therefore failed, and deemed Modvat credit was upheld. Case-Laws Central Excise Tue, 29 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31150