https://www.taxtmi.com/caselaws?id=47564 In claims for deemed Modvat credit under a conditional exemption notification, the assessee must assert the claim and cooperate by producing relevant material, but the Revenue must verify the claim and establish that any exception defeating the credit is actually attracted. The mere existence of the notification does not by itself show that the inputs are clearly recognizable as non-duty paid or chargeable to nil rate of duty. The Court followed the Supreme Court's approach that the burden cannot be placed entirely on the purchaser to prove actual duty payment in this context, and the assessee was held entitled to the benefit of deemed Modvat credit. en-us Fri, 01 Aug 2003 00:00:00 +0530 Thu, 29 Jul 2010 14:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47564 In claims for deemed Modvat credit under a conditional exemption notification, the assessee must assert the claim and cooperate by producing relevant material, but the Revenue must verify the claim and establish that any exception defeating the credit is actually attracted. The mere existence of the notification does not by itself show that the inputs are clearly recognizable as non-duty paid or chargeable to nil rate of duty. The Court followed the Supreme Court's approach that the burden cannot be placed entirely on the purchaser to prove actual duty payment in this context, and the assessee was held entitled to the benefit of deemed Modvat credit. Case-Laws Central Excise Fri, 01 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47564