https://www.taxtmi.com/caselaws?id=47078 Deemed Modvat credit was denied on brass and copper utensil scrap because the goods were exempt from duty and no duty had been paid on them. The scrap consisted of utensils classifiable under Tariff Item 7418.10, not sheets used in manufacture, and the exemption notification covered those items. Since deemed credit is available only where duty has in fact been paid or the goods are otherwise eligible under the scheme, the claim could not be sustained. en-us Wed, 03 Nov 2004 00:00:00 +0530 Wed, 23 Apr 2014 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47078 Deemed Modvat credit was denied on brass and copper utensil scrap because the goods were exempt from duty and no duty had been paid on them. The scrap consisted of utensils classifiable under Tariff Item 7418.10, not sheets used in manufacture, and the exemption notification covered those items. Since deemed credit is available only where duty has in fact been paid or the goods are otherwise eligible under the scheme, the claim could not be sustained. Case-Laws Central Excise Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47078