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2003 (11) TMI 502 - AT - Central ExciseExtract: .......t modus operandi etc. 5. emsp In the light of the above discussions, we hold that the burden of proving non-receipt of inputs on which Modvat credit was availed has not been discharged by the Revenue on whom such burden lies. We, therefore, extend the benefit of doubt to the appellants, set aside the duty demand and penalties and allow the appeals.
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