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2014 (1) TMI 466 - CESTAT NEW DELHIRecall of Final order - Waste and scrap of capital goods cleared – No reversal of Cenvat credit or payment of duty made – Held that:- The entire dispute in the present appeal relates to the verification of the factual aspect - Once an assessee takes a stand that the capital goods out of which waste and scrap has arisen were not cenvatable, the onus to prove the contrary is upon the Revenue – Following Union of India vs. Hindustan Zinc Ltd. [2007 (3) TMI 198 - HIGH COURT RAJASTHAN ] - Revenue has not advanced any evidence to reflect upon the fact that the assessee had availed the Cenvat credit on the capital goods – order set aside and the Central Excise authorities directed to verify the assessees records to give to a conclusive finding as regards the stand taken by the appellant – Decided in favour of Assessee.
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