https://www.taxtmi.com/caselaws?id=467722 Deemed Modvat credit under Notification No. 58/97-CE was available where the final products were made from inputs that were in fact duty paid at the appropriate rate. A collateral dispute about the supplier's annual capacity of production, or the absence or inaccuracy of the supplier's certificate under Rule 96ZP, did not by itself defeat the credit when duty payment on the inputs was not in dispute. The denial of deemed credit was therefore unsustainable, and the assessee remained entitled to the benefit. en-us Mon, 20 Jul 2009 00:00:00 +0530 Tue, 31 Mar 2026 12:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467722 Deemed Modvat credit under Notification No. 58/97-CE was available where the final products were made from inputs that were in fact duty paid at the appropriate rate. A collateral dispute about the supplier's annual capacity of production, or the absence or inaccuracy of the supplier's certificate under Rule 96ZP, did not by itself defeat the credit when duty payment on the inputs was not in dispute. The denial of deemed credit was therefore unsustainable, and the assessee remained entitled to the benefit. Case-Laws Central Excise Mon, 20 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467722