https://www.taxtmi.com/caselaws?id=89667 Concessional duty benefit under the relevant notification was available for copper scrap purchased from the open market because the assessee asserted that the inputs were duty paid and the record did not establish otherwise. The Revenue bore the burden of proving that the scrap was non-duty paid, but it produced no evidence or investigation report showing that the relevant inputs were clearly identifiable as non-duty paid. In the absence of such proof, denial of the notification benefit could not be sustained, and the assessee was entitled to the concession. en-us Wed, 09 Dec 1998 00:00:00 +0530 Wed, 28 Sep 2011 18:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89667 Concessional duty benefit under the relevant notification was available for copper scrap purchased from the open market because the assessee asserted that the inputs were duty paid and the record did not establish otherwise. The Revenue bore the burden of proving that the scrap was non-duty paid, but it produced no evidence or investigation report showing that the relevant inputs were clearly identifiable as non-duty paid. In the absence of such proof, denial of the notification benefit could not be sustained, and the assessee was entitled to the concession. Case-Laws Central Excise Wed, 09 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89667