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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        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

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