https://www.taxtmi.com/caselaws?id=53861 Modvat credit could not be denied where the notification deemed the declared inputs to be duty-paid and allowed credit of the deemed duty to the manufacturer. Once the inputs were statutorily treated as duty-paid, the supplier's actual payment of duty could not be re-examined to refuse credit. The denial of credit on that ground was therefore impermissible, and the credit was rightly allowed. en-us Thu, 24 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 15:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53861 Modvat credit could not be denied where the notification deemed the declared inputs to be duty-paid and allowed credit of the deemed duty to the manufacturer. Once the inputs were statutorily treated as duty-paid, the supplier's actual payment of duty could not be re-examined to refuse credit. The denial of credit on that ground was therefore impermissible, and the credit was rightly allowed. Case-Laws Central Excise Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53861