https://www.taxtmi.com/caselaws?id=48795 Deemed Modvat credit under Government orders issued under Rule 57G(2) of the Central Excise Rules, 1944 applies where inputs were in fact not duty paid, including cases of nil rate, unconditional exemption, or satisfied conditional exemption. A manufacturer claiming the benefit must take a clear stand and produce supporting material, while the Revenue must verify the claim through enquiry and show that the relevant exception does not apply. In conditional exemption cases, the mere existence of an exemption notification is insufficient unless compliance with all conditions is established. en-us Wed, 19 Apr 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48795 Deemed Modvat credit under Government orders issued under Rule 57G(2) of the Central Excise Rules, 1944 applies where inputs were in fact not duty paid, including cases of nil rate, unconditional exemption, or satisfied conditional exemption. A manufacturer claiming the benefit must take a clear stand and produce supporting material, while the Revenue must verify the claim through enquiry and show that the relevant exception does not apply. In conditional exemption cases, the mere existence of an exemption notification is insufficient unless compliance with all conditions is established. Case-Laws Central Excise Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48795