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2013 (5) TMI 382 - AT - CustomsImports of various consignments - restriction on Modvat / Cenvat before availing the benefit of Notification No. 203/92 – onus to prove – Held that - There is nothing on record to indicate that the appellant had availed the Cenvat credit of the inputs/capital goods for the manufacturing of the goods which were exported. - Tribunal in the case of Auto Ignition Ltd. has held that evidence has to be brought on record by the department to refute the claim that no modvat credit has been availed by the appellants on inputs as well as capital goods. This judgment was carried in appeal by the Revenue before the Apex Court and the Apex Court on identical set of facts has upheld the order of the Tribunal [2008 (4) TMI 43 - SUPREME COURT] - Decided in favor of assessee.
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