TMI BlogDepartment Must Prove Improper Cenvat Credit Claims; Failure Renders Duty Demand Unjustifiable Under Central Excise Laws.Cenvat Credit - the burden lies with the Department to prove availment of Cenvat credit on the disputed goods has not been satisfactorily discharged, and thus, confirmation of duty demand on this ground also is not tenable - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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