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2008 (9) TMI 786 - AT - Central ExciseCenvat/Modvat - receipt of inputs - proof - Held that: - the initial burden that goods had not been received by the appellant has been discharged by the Revenue, therefore, the onus is on the appellant to prove that the duty paid goods were actually received in the factory and used in the excisable goods - matter is remanded to the adjudicating authority to decide afresh - appeal allowed by way of remand.
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