2011 (11) TMI 186

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..... s cast on assessee to prove – demand imposed denying exemption under Notification No.203/92 - Held that:- Since appellants are only the merchant manufacturer, therefore availment of Cenvat credit by them does not arise further, they have produced a certificate issued by the Divisional Deputy Commissioner certifying them as merchant manufacturer. Thus, appellant have discharged their onus. It is a .....

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..... urer, who manufactures the goods and supply the same to the appellants for export. The appellants exported these goods and obtained EODC from DGFT. A show-cause notice was issued on 22/06/1998 on the ground that the appellant was under an obligation not to avail input stage credit under Rule 57A for the goods imported for manufacture of exported goods. As the appellants has not produced any evide .....

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..... a Chemicals, New Delhi, which was operating under Notification No.16/93 during the relevant time and was not registered with Central Excise department. Therefore, the question of availment of Cenvat credit does not arise. Therefore, the charges levied in the show-cause notice are not sustainable. To support his contention he placed reliance on the certificate issued by the concerned Deputy Commis .....

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..... f the supporting manufacturer. Therefore, the certificate produced by the appellants cannot be relied upon. He further reiterated the findings in the impugned order. 5. After considering the submission made by both sides, we find that in this case the fact that the appellant is a merchant manufacturer is not in dispute and to that fact they have produced a certificate issued by the Divisional D .....

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..... of the exported goods. Further, in the case of Consumers Plastic Pvt Ltd., supra, this Tribunal has categorically held that the burden to prove that the appellants have availed input stage credit is on Revenue. Admittedly, in this case the Revenue has not produced any documentary evidence to show that the appellants or supporting manufacturer have availed input stage credit. Therefore, the impu .....

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