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2019 (7) TMI 196 - AT - Central ExciseCENVAT Credit - illegal availment of CENVAT credit without actual receipt of inputs/raw materials - fake invoices - HELD THAT:- It is a settled principle of rule of evidence that admission needs no further proof (Section 58 of the Indian Evidence Act). Therefore, the only dispute concerning which appellants are before this forum is the duty demand on the balance of raw material that was found to have short fall during physical stock taking done by DGCEI. Appellants attributed the loss to pilferage and mud deposit but simultaneously admitted through the statement of Managing Director that concerning pilferage, no police report was lodged nor any record was produced to substantiate the same. Having regard to Rule 9(5) of the CENVAT Credit Rules, 2004 whereby burden of proof is on the appellants to establish the admissibility of CENVAT credit, there is no convincing ground established by the appellant that would require interference in the order passed by the Commissioner of Central Excise. Appeal dismissed - decided against appellant.
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