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2018 (7) TMI 417 - AT - Central ExciseReversal of CENVAT Credit - inputs and capital goods destroyed by fire - case of appellant is that since the capital goods had been purchased prior to the implementation of the Modvat scheme, i.e. prior to 01.03.1994, no credit of duty was availed at the time of procurement of such capital goods - Held that:- The appellant has relied upon the Block Addition register and Chartered Accountant's certificate which was issued based on the Block Addition register to convince the Bench that the capital goods in question were procured prior to 01.03.1994 - the contention of the appellant cannot be accepted based on this evidence alone, and that the appellant has failed to produce any further evidence in this regard. The Hon'ble Supreme Court in the case of Auto Ignition Ltd. [2008 (4) TMI 43 - SUPREME COURT] has held that the onus of proof of availment of credit by the assessee is on the Revenue - With regard to the ratio of this judgment, the Revenue has failed to produce any evidence to show that the appellant had availed credit pertaining to the disputed capital goods. Appeal allowed - decided in favor of appellant.
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