https://www.taxtmi.com/caselaws?id=209879 In remand proceedings concerning eligibility for the claimed benefit, the assessee was required to prove that the cotton yarn used was duty paid. The Commissioner examined invoices, D-3 declarations and departmental material, and recorded a factual finding that the disputed yarn was duty paid. Reliance was also placed on the procurement pattern after filing the de-bonding application and on the department's own version in the show cause notice. The revenue's objection that no further enquiry was made was rejected because the remand direction had been complied with and the relevant evidence was considered. The order allowing the benefit and rejecting the balance duty demand was found to suffer from no infirmity. en-us Tue, 03 May 2011 00:00:00 +0530 Tue, 09 Jul 2013 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209879 In remand proceedings concerning eligibility for the claimed benefit, the assessee was required to prove that the cotton yarn used was duty paid. The Commissioner examined invoices, D-3 declarations and departmental material, and recorded a factual finding that the disputed yarn was duty paid. Reliance was also placed on the procurement pattern after filing the de-bonding application and on the department's own version in the show cause notice. The revenue's objection that no further enquiry was made was rejected because the remand direction had been complied with and the relevant evidence was considered. The order allowing the benefit and rejecting the balance duty demand was found to suffer from no infirmity. Case-Laws Central Excise Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209879