https://www.taxtmi.com/caselaws?id=203685 Cenvat credit on capital goods was found not to have been availed by the respondent, and the demand for reversal failed for want of evidence. Concurrent findings of the lower authorities were supported by the record, while the revenue produced no material to establish availment of credit. The burden to prove the allegation remained on the revenue, and a party cannot be required to prove a negative. Reliance on records and balance-sheet entries was insufficient to displace the existing findings, so the demand was held unsustainable and the proceedings were rightly dropped. en-us Thu, 12 May 2011 00:00:00 +0530 Fri, 10 Jun 2011 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203685 Cenvat credit on capital goods was found not to have been availed by the respondent, and the demand for reversal failed for want of evidence. Concurrent findings of the lower authorities were supported by the record, while the revenue produced no material to establish availment of credit. The burden to prove the allegation remained on the revenue, and a party cannot be required to prove a negative. Reliance on records and balance-sheet entries was insufficient to displace the existing findings, so the demand was held unsustainable and the proceedings were rightly dropped. Case-Laws Central Excise Thu, 12 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203685