https://www.taxtmi.com/caselaws?id=3257 M.S. Bars manufactured from ship-breaking scrap were considered for central excise duty under Notification No. 208/83, with the Revenue contending that the scrap was non-duty-paid and therefore outside the exemption. The decisive point was evidentiary: the show cause notice and record did not establish that the input scrap had not suffered duty, and the burden remained on the Revenue to prove that the inputs were clearly identifiable as non-duty-paid. In the absence of such proof, and consistent with an earlier co-ordinate Bench view on the same issue, the duty demand was held not sustainable. en-us Tue, 11 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3257 M.S. Bars manufactured from ship-breaking scrap were considered for central excise duty under Notification No. 208/83, with the Revenue contending that the scrap was non-duty-paid and therefore outside the exemption. The decisive point was evidentiary: the show cause notice and record did not establish that the input scrap had not suffered duty, and the burden remained on the Revenue to prove that the inputs were clearly identifiable as non-duty-paid. In the absence of such proof, and consistent with an earlier co-ordinate Bench view on the same issue, the duty demand was held not sustainable. Case-Laws Central Excise Tue, 11 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3257