https://www.taxtmi.com/caselaws?id=45541 The Tribunal allowed the appeal, granting deemed Modvat credit on steel scrap purchases. The High Court upheld the Tribunal's decision, emphasizing that the burden of proof regarding duty payment on inputs did not shift to the department in cases of conditional exemption. The Court found the evidence presented by the assessee sufficient and dismissed the department's application for reference to the High Court. en-us Tue, 23 May 2000 00:00:00 +0530 Mon, 12 Jul 2010 13:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45541 The Tribunal allowed the appeal, granting deemed Modvat credit on steel scrap purchases. The High Court upheld the Tribunal's decision, emphasizing that the burden of proof regarding duty payment on inputs did not shift to the department in cases of conditional exemption. The Court found the evidence presented by the assessee sufficient and dismissed the department's application for reference to the High Court. Case-Laws Central Excise Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45541