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2019 (1) TMI 821 - HC - Central ExciseWrongful availment of CENVAT Credit - input - Linear Alkyl Benzene (LAB) - It was alleged that LAB was not at all utilized as input in the final product, and therefore, the assessee wrongly availed the Cenvat credit of duty paid on such input i.e. LAB - Held that:- It is required to be noted that as such the matter was remanded to the learned Commissioner (Appeals) for the very purpose by specifically observing that the onus is on the Department to prove that the assessee wrongly availed the Cenvat Credit on the tax paid on LAB, which was used in the input of the final product, and therefore, unless and until the Department was able to prove that in the final product the LAB was not used/utilized at all, the Department was not justified in holding that the assessee wrongly availed the Cenvat Credit on LAB. So far as some of the statement is concerned, which are relied upon by the original adjudicating authority while passing the impugned order, the Learned Commissioner (Appeals) specifically observed that they are restricted statement, and therefore, the same could not have been relied upon. Appeal dismissed - decided against appellant-Revenue.
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