https://www.taxtmi.com/caselaws?id=102123 Old computers were not shown to have been manufactured or assembled by the assessee, because purchase documents supported acquisition of used machines and the revenue produced no independent evidence to discredit them. A mere discrepancy between the assessee's statement and the documents was insufficient to reject the defence. In the absence of verification from the alleged sellers or other reliable contrary material, the allegation of manufacture remained unproved. The claim that the computers were only upgraded old computers was therefore accepted, and no excise duty liability could rest on an unsubstantiated inference of manufacture. en-us Thu, 09 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102123 Old computers were not shown to have been manufactured or assembled by the assessee, because purchase documents supported acquisition of used machines and the revenue produced no independent evidence to discredit them. A mere discrepancy between the assessee's statement and the documents was insufficient to reject the defence. In the absence of verification from the alleged sellers or other reliable contrary material, the allegation of manufacture remained unproved. The claim that the computers were only upgraded old computers was therefore accepted, and no excise duty liability could rest on an unsubstantiated inference of manufacture. Case-Laws Central Excise Thu, 09 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102123