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2018 (8) TMI 547 - AT - Central ExciseCENVAT Credit - the allegation is that UAL failed to take reasonable steps to ensure that inputs in respect of which they had taken CENVAT credit were the goods on which appropriate duty of excise as indicated in the documents accompanying the goods have been paid - Held that:- There is no allegation that the supplier / dealers are not registered. It is also indicated that these dealers have received various types of scrap from manufacturers and at the same time, they have also purchase local scrap in cash - There is nothing in the statement of P. Kumaresan to support any allegation that the samples tested by him were found to be different from that invoiced. It is also not the case that the department had intercepted some of the raw materials supplied, taken samples thereof, got them tested and proved that what was received was not what was invoiced. The department has not sufficiently proved its case. The allegations in the show cause notice are not supported by any solid evidence but only statements. Hence, even a preponderance of probability has not been proved by the department. Appeal allowed - decided in favor of appellant.
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