2011 (5) TMI 862

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..... for the appellants are that items in question were not only used in fabrication of various equipments in the appellant's factory but were also used for making pipe line and various other equipments like storage tanks. It is submitted that appellants had taken a specific defence in reply to the show cause notice that some of the items were also used for making pipe lines and other equipments like .....

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..... appellants did not produce any such evidence in support of such plea." It is thus clear that the learned Tribunal has correctly held that the onus lies on the person claiming the benefit to maintain the account books and then claim the benefit. That onus has not been discharged. In the light of that, we find no fault with the order of the Tribunal, consequently the question as raised would not a .....

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