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2012 (1) TMI 119 - AT - Central ExciseDenial of CENVAT Credit - Credit taken on inputs of different types of M.S. scraps and sponge iron, from April, 2001 to March, 2003 without bringing the inputs to the factory - Held that:- Undisputedly the case is built on the premise that the respondent could not discharge the onus as per sub-rule (4) of Rule 7 to show that the inputs were seized in the factory - Cenvat credit is available when the inputs are used for the manufacture of such products and that the manufacturer of final product shall maintain proper records. The burden of proof regarding the admissibility of Cenvat credit shall lie on the manufacturer taking such credit - It is against the settled principle that in the matter of adjudication, the power cannot be delegated to subordinate officers and the adjudicating authority should himself give his findings in the case to be adjudicated - Further deciding the case by relying upon on conclusion arrived at by Supdt., Anti-evasion amounts to non application of mind. In these circumstances the ld. Commissioner’s order is set aside and the case is remanded to the ld. Commissioner for deciding the matter afresh - Decided in favour of Revenue.
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