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2013 (12) TMI 813 - AT - Central ExcisePayment of duty on waste and scrap of inputs and capital goods – Cenvat credit availed or not – Held that:- Relying upon Commissioner of Customs vs. Auto Ignition Ltd. [2008 (4) TMI 43 - SUPREME COURT ] - The onus to allege and prove that the waste and scrap has arisen from the Cenvat credit is upon the revenue - No presumption can be made - the Revenue has not referred to any evidence reflecting upon the fact of availment of credit - Neither the adjudication order nor the order in appeal refers to any evidence or entries in RG 23 A Part I or Part II indicating availment of credit - the Revenue has miserably failed to discharge the onus - Mere non-information to the Revenue, cannot be held to be a circumstances reflecting upon the malafide of the assessee - the view that demand is barred by limitation – Decided in favour of Assessee.
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