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2008 (4) TMI 43 - SC - Central ExciseImport under advance licence - Revenue alleged that assessee had availed credit on the material which it could not avail Assessee took stand that it had not availed credit on the imported inputs and they had availed credit only on the inputs purchased indigenously no proof of availment no verification done by dept. in impugned aspect - onus to prove availment is on Revenue - in the absence of any such proof, demand raised by issuing SCN cannot be sustained revenue appeal dismissed
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