TMI Blog2013 (12) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... exported goods. Further, in the case of Consumers Plastic Pvt Ltd., (2001 (7) TMI 456 - CEGAT, MUMBAI) this Tribunal has categorically held that the burden is to prove that the appellants have availed input stage credit is on Revenue. Admittedly, in this case the Revenue has not produced any documentary evidence to show that the appellants or supporting manufacturer have availed input stage credit - Decided in favour of assessee. - C/981/2008 - Final Order No. A/530/2011-WZB/C-I(CSTB) - Dated:- 23-11-2011 - Shri Ashok Jindal and P.R. Chandrasekharan, JJ. Shri Durgesh Nadkarni, for the Appellant. Shri P.N. Das, Commissioner (AR), for the Respondent. ORDER The appellants are challenging the impugned order by way of this app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , wherein the duty has been paid by debit in PLA/debit in RG23B (RG23B was the prescribed document for credit taken and utilized under scheme which is known as money credit under Rule 57K of Central Excise Rules, 1944). The Notification No. 203/92 prohibits obtaining credit in terms of Rule 56A/57A. Therefore, the question of availment of Cenvat credit does not arise. Therefore, the charges levied in the show-cause notice are not sustainable. To support his contention he placed reliance on the certificate issued by the concerned Deputy Commissioner in respect of the appellants and the certificate issued by the Range Superintendent of the supporting manufacturer. He also submitted that whether the appellant has availed input stage credit or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No. 203/92. 6. In view of the above observations, the appellant have discharged their onus to prove that they have not availed inputs stage credit of the imported goods, which were used in the manufacture of the exported goods. Further, in the case of Consumers Plastic Pvt Ltd., (supra) this Tribunal has categorically held that the burden is to prove that the appellants have availed input stage credit is on Revenue. Admittedly, in this case the Revenue has not produced any documentary evidence to show that the appellants or supporting manufacturer have availed input stage credit. Therefore, the impugned order deserves no merits and hence the same is set aside and the appeal is allowed. (Dictated in Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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