Once an assesse takes a stand that Modvat credit with respect to ...
Burden of Proof Shifts to Revenue When Assessee Claims No Modvat Credit for Inputs Taken.
May 18, 2016
Case Laws Central Excise AT
Once an assesse takes a stand that Modvat credit with respect to inputs is not availed, then onus is shifted to the Revenue to establish that credit is taken by an assessee. - AT
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