https://www.taxtmi.com/caselaws?id=125112 Entitlement to Cenvat credit required the assessee to prove the foundational facts, including actual receipt of the inputs, by positive evidence; the burden could not be shifted to the Revenue to prove non-receipt. The appellate order was found to rest on an incorrect appreciation of burden and evidence, so it was set aside. The matter was remanded for de novo adjudication by the Assistant Commissioner, leaving the dispute to be decided afresh on the existing legal principles and evidence. en-us Fri, 31 Oct 2008 00:00:00 +0530 Fri, 19 Oct 2012 16:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125112 Entitlement to Cenvat credit required the assessee to prove the foundational facts, including actual receipt of the inputs, by positive evidence; the burden could not be shifted to the Revenue to prove non-receipt. The appellate order was found to rest on an incorrect appreciation of burden and evidence, so it was set aside. The matter was remanded for de novo adjudication by the Assistant Commissioner, leaving the dispute to be decided afresh on the existing legal principles and evidence. Case-Laws Central Excise Fri, 31 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125112