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2012 (8) TMI 844 - AT - Central ExciseWaiver of deposit of MODVAT Credit - Deemed credit - Discharge of burden of proof - Held that:- this is a case of deemed Credit, and the benefit can be denied only under the exceptional categories. Prima facie, we find that the Department could not show that the Applicant’s case falls under the exceptional categories. Further, the Department challenged to deny the benefit to the Applicant on the ground that the inputs are exempted vide Notification No. 182/84-C.E., as amended. The aforesaid Notification is conditional Notification and not unconditional, therefore, the onus would continue to lie on the Department to show that the inputs in this case are clearly recognizable as non-duty paid. We find that the Department could not produce any document showing that the goods were charged to nil rate of duty or had been cleared without payment of duty or were exempt. On the other hand, proceedings were initiated against the Applicant on the ground that the Applicant could not produce any tangible evidence in their support, that the goods are clearly non-duty paid. The Department’s case rests only on the ground that the Notification No. 182/94, as amended, has not been complied with - Stay granted.
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