https://www.taxtmi.com/caselaws?id=85246 Wire rods drawn into wire by reducing gauge were discussed as a central excise manufacturing issue, but the demand could not stand where the department failed to disprove that the inputs bought from the open market were duty paid. Goods purchased from the open market are treated as duty paid unless the contrary is shown, and the burden lies on the department to rebut that presumption. On the record, the evidence was insufficient to establish that the raw materials were not duty paid, so denial of exemption and the consequential demand were unsustainable. en-us Wed, 15 May 1996 00:00:00 +0530 Wed, 03 Aug 2011 16:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85246 Wire rods drawn into wire by reducing gauge were discussed as a central excise manufacturing issue, but the demand could not stand where the department failed to disprove that the inputs bought from the open market were duty paid. Goods purchased from the open market are treated as duty paid unless the contrary is shown, and the burden lies on the department to rebut that presumption. On the record, the evidence was insufficient to establish that the raw materials were not duty paid, so denial of exemption and the consequential demand were unsustainable. Case-Laws Central Excise Wed, 15 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85246