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2005 (1) TMI 181 - CESTAT, NEW DELHIExtract: .......n question, was generated out of the capital goods on which the Modvat credit was availed of by the respondents. The primary responsibility is of the Revenue to prove that the product, on which duty is demanded, is excisable which has not been discharged by the Revenue in the present matter. Accordingly, the appeal filed by the Revenue is rejected.
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