Having alleged that the appellants have availed CENVAT credit on ...

Department Fails to Prove Appellants Availed CENVAT Credit on Waste and Scrap Items; Burden of Proof Unmet.

August 13, 2018

Case Laws Central Excise AT

Having alleged that the appellants have availed CENVAT credit on the items removed as waste and scrap, the onus is on the department to prove that such credit was availed by the appellants. This burden has not at all been discharged by the department.

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Having alleged that the appellants have availed CENVAT credit on ...

Department Fails to Prove Appellants Availed CENVAT Credit on Waste and Scrap Items; Burden of Proof Unmet.

August 13, 2018

Case Laws Central Excise AT

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