2018 (9) TMI 8

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..... ccount of sale of plant & machinery. Without producing any evidence that the appellant had availed any Cenvat credit in respect of such plant & machinery it was presumed that party had availed Cenvat credit and was required to reverse Cenvat Credit of ₹ 2,81,283/- - there is no basis for issue of said show cause notice since the burden was on Revenue to prove that appellant had availed Cenva .....

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..... eived ₹ 23.00 Lakhs during the year 2009-10 on account of sale of plant machinery. Without producing any evidence that the appellant had availed any Cenvat credit in respect of such plant machinery it was presumed that party had availed Cenvat credit and was required to reverse Cenvat Credit of ₹ 2,81,283/-. The amount was confirmed to Order-in-Original dated 18.10.2012. The ld.Com .....

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