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2011 (5) TMI 73 - CESTAT, NEW DELHIProof - Reversal Cenvat credit - Capital goods - Under Rule 7 of the then Cenvat Rules - The revenue was of the opinion that the respondent has availed Cenvat credit on the capital goods used in the manufacturing of finished goods and subsequently sold the same - Show cause notice was issued demanding the reversal of such Cenvat credit - The appellant was able to demonstrate, that they have not availed the Cenvat credit of the duty paid on capital goods - It is seen that the department is seeking the respondent to prove the negative, which is incorrect proposition of law - The revenue has not been able to produce any evidence regarding the availment of Cenvat credit by the respondent on the said capital goods - Hence, the appeal filed by the revenue devoid and is rejected.
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