https://www.taxtmi.com/caselaws?id=43936 MODVAT deemed credit under the 7 April 1986 order was treated as a limited exception to the general rule that credit is available only on duty-paid inputs. A manufacturer claiming the higher or specific deemed credit had to identify the input with certainty and support eligibility with bills or other evidence. The order did not create a blanket presumption that all scrap or steel inputs qualified, and the department could test whether the claim fell within the stated exclusions, including goods recognisable as non-duty paid or chargeable at nil rate. The claimant, not the department in the first instance, had to make a definite and substantiated claim. en-us Thu, 02 Sep 1993 00:00:00 +0530 Tue, 22 Jun 2010 10:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43936 MODVAT deemed credit under the 7 April 1986 order was treated as a limited exception to the general rule that credit is available only on duty-paid inputs. A manufacturer claiming the higher or specific deemed credit had to identify the input with certainty and support eligibility with bills or other evidence. The order did not create a blanket presumption that all scrap or steel inputs qualified, and the department could test whether the claim fell within the stated exclusions, including goods recognisable as non-duty paid or chargeable at nil rate. The claimant, not the department in the first instance, had to make a definite and substantiated claim. Case-Laws Central Excise Thu, 02 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43936