Availing CENVAT credit on scrap - industrial scrap versus bazaar...
Appellant Fails to Prove Scrap as Duty-Paid for CENVAT Credit; Distinction Between Industrial and Bazaar Scrap Crucial.
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Central ExciseDecember 29, 2014Case LawsAT
Availing CENVAT credit on scrap - industrial scrap versus bazaar scrap -the onus shifts to the appellant to prove that the scrap purchased is duty paid scrap which the appellant has not discharged at all. - AT