Burden of Proof Shifts to Revenue When Assessee Claims No Modvat Credit for Inputs Taken.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Once an assesse takes a stand that Modvat credit with respect to inputs is not availed, then onus is shifted to the Revenue to establish that credit is taken by an assessee. - AT....