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2012 (11) TMI 1030 - AT - Central ExciseDenial of CENVAT Credit - Difference in stock - Burden of proof - Held that:- The basis of duty demand and the Modvat credit demand in this case is that though in terms of the condition of Notification, the appellant were required to maintain account regarding end-use of the material imported at concessional rate, the end-use register was not properly maintained and that entries in end-use register did not explain the user of 710 imported copper clad laminated sheets. Since the appellant have availed concessional rate under Notification No. 13/97-Cus. and this exemption is subject to end-use condition, the burden is on the appellant to prove that imported material was used for the intended purpose. Since in this case, the records do not show that imported material was used for the intended purpose, we are thus of the view that concessional rate of duty in respect of 710 imported copper clad laminated sheets has been correctly denied as it cannot be said that the same were used for the intended purpose. For the same reason we are of the view that the Cenvat credit of the additional customs duty availed in respect of those laminated sheets has been correctly denied - Decided against assessee.
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