https://www.taxtmi.com/caselaws?id=112705 The case revolved around the interpretation of invoices issued by scrap dealers, particularly concerning the description of goods as "brass scrap." The appellant successfully argued that the burden of proving eligibility of inputs under a conditional notification rested with the Revenue, not the assessee. The judge found that the lower authority's belief that the scrap contained non-duty paid goods was unfounded as the invoices did not specify the nature of the brass scrap. Consequently, the judge ruled in favor of the appellant, stating that the reversal of Modvat credit and demands by the original authority were unsustainable. The appeal was allowed, and the stay application was disposed of with the final appeal decision. en-us Fri, 28 Jun 1996 00:00:00 +0530 Tue, 01 May 2012 14:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112705 The case revolved around the interpretation of invoices issued by scrap dealers, particularly concerning the description of goods as "brass scrap." The appellant successfully argued that the burden of proving eligibility of inputs under a conditional notification rested with the Revenue, not the assessee. The judge found that the lower authority's belief that the scrap contained non-duty paid goods was unfounded as the invoices did not specify the nature of the brass scrap. Consequently, the judge ruled in favor of the appellant, stating that the reversal of Modvat credit and demands by the original authority were unsustainable. The appeal was allowed, and the stay application was disposed of with the final appeal decision. Case-Laws Central Excise Fri, 28 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112705