https://www.taxtmi.com/caselaws?id=267968 Where the Revenue alleges wrongful availment of Cenvat credit, it must first prove the foundational fact of credit availment with reliable evidence. The record contained no probative material, such as RG-23 entries or supporting documents, to show that the assessee had actually taken the credit as alleged, so no burden shifted to the assessee to prove reversal or non-availment. On that basis, the demand, disallowance of credit, and penalty were held unsustainable and were set aside. en-us Fri, 08 May 2015 00:00:00 +0530 Mon, 15 Feb 2016 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267968 Where the Revenue alleges wrongful availment of Cenvat credit, it must first prove the foundational fact of credit availment with reliable evidence. The record contained no probative material, such as RG-23 entries or supporting documents, to show that the assessee had actually taken the credit as alleged, so no burden shifted to the assessee to prove reversal or non-availment. On that basis, the demand, disallowance of credit, and penalty were held unsustainable and were set aside. Case-Laws Central Excise Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267968