Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 566 - HC - Central ExciseCenvat/Modvat - A show cause notice was issued to the assessee, proposing to deny proforma credit availed by it under the modvat scheme, on the ground that as the "old rollable material/re-rollable material and scrap" is not specified in the Government of India's Order No. B-22/5/86-TRU, dated 7-4-1986, therefore, it (assessee) is not entitled to modvat credit without production of evidence of payment of duty. Held that - burden of proof, that the goods on which deemed modvat credit is claimed are duty paid, was on the revenue not on the assessee. Hence assessee entitled to avail Modvat Credit.
|