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2011 (5) TMI 862 - HC - Central ExciseCENVAT Credit - Fabrication of equipments - Held that:- Once the defence was raised by the appellants, it was essentially for the appellants to lead necessary evidence in that regard. Mere raising of plea in answer to the show cause notice does not by itself mean the proof of correctness of such plea. When the plea relates to certain factual aspect, it is absolutely necessary for the person raising such plea to make the same good by producing sufficient evidence in support of such plea. Undisputedly, the appellants did not produce any such evidence in support of such plea - Tribunal has correctly held that the onus lies on the person claiming the benefit to maintain the account books and then claim the benefit. That onus has not been discharged - Decided against assessee.
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