2004 (2) TMI 65 - SC - Central Excise

Water Chilling Plant parts - Classification of goods - Burden to prove - Held that:- Once it is an admitted position by the party itself, that these are parts of a Chilling Plant and the concerned party does not even dispute that they have no independent use there is no need for the Department to prove the same. It is a basic and settled law that what is admitted need not be proved - Matter remanded back - Decided in favour of Revenue.