Onus to prove – Cenvat credit taken on the basis of extra copy ...
Appellant must prove legitimacy of CENVAT credit from extra copy invoices; credit denied due to lack of evidence.
November 19, 2013
Case Laws Central Excise AT
Onus to prove – Cenvat credit taken on the basis of extra copy invoices - CENVAT Credit has been correctly denied as its receipt and use in the factory of the appellant is not established - AT
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