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    <title>Revenue Must Prove Capital Goods Cleared in Original State for Modvat Credit Reversal in Cenvat Case.</title>
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    <description>Cenvat Credit - Clearance of capital goods as such - It has to be kept in mind that it is the Revenue who is making the allegations and as such, the onus to show that the goods were cleared as such thus requiring reversal of modvat credit, is on the Revenue - AT</description>
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      <description>Cenvat Credit - Clearance of capital goods as such - It has to be kept in mind that it is the Revenue who is making the allegations and as such, the onus to show that the goods were cleared as such thus requiring reversal of modvat credit, is on the Revenue - AT</description>
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