2008 (4) TMI 43

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..... usly – no proof of availment – no verification done by dept. in impugned aspect - onus to prove availment is on Revenue - in the absence of any such proof, demand raised by issuing SCN cannot be sustained – revenue appeal dismissed - 6537-6538 of 2002 - - - Dated:- 23-4-2008 - Ashok Bhan and Dalveer Bhandari, JJ. [Order] -1. Revenue has filed these appeals. 2. The assessee imported s .....

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..... der the said notification. The assessee, in its reply to the show cause notice, took the stand that it had not availed of the MODVAT credit on the imported inputs and that it had availed of the Modvat credit only on the inputs/raw material purchased indigenously. 4. The authority-in-original, viz., Commissioner of Customs, held that the assessee had availed of the Modvat credit and accordingly .....

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..... this statement, the Tribunal came to the conclusion that the assessee had not availed of the Modvat credit on imported inputs / raw material and in the absence of any material to show that the assessee had availed of Modvat credit on the inputs purchased from the local market, the demand raised by the Revenue was unjustified. The Tribunal, therefore, accepted the appeal and set aside the order of .....

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