TMI Blog2011 (5) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... correctness of such plea. When the plea relates to certain factual aspect, it is absolutely necessary for the person raising such plea to make the same good by producing sufficient evidence in support of such plea. Undisputedly, the appellants did not produce any such evidence in support of such plea - Tribunal has correctly held that the onus lies on the person claiming the benefit to maintain t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inquire into the matter and ascertain as to the quantity of the items utilised for making of the equipments on which the Cenvat credit would be available to the appellants and to grant the same. The Tribunal answered the said issue in paragraph-6 by holding as under : Once the defence was raised by the appellants, it was essentially for the appellants to lead necessary evidence in that regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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