https://www.taxtmi.com/caselaws?id=365216 Demand on clearance of waste and scrap was held unsustainable because the department failed to prove that CENVAT credit had actually been availed on the inputs or capital goods removed. Once the allegation of non-reversal was raised, the burden remained on the department to establish actual availment of credit; it could not shift that burden to the assessee without supporting evidence. The assessee's explanation and item-wise description of the goods were not displaced by any concrete verification or contrary material. The finding of mala fide intent against the public sector assessee was also unsupported by evidence, and the demand failed. en-us Thu, 02 Aug 2018 00:00:00 +0530 Mon, 13 Aug 2018 06:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365216 Demand on clearance of waste and scrap was held unsustainable because the department failed to prove that CENVAT credit had actually been availed on the inputs or capital goods removed. Once the allegation of non-reversal was raised, the burden remained on the department to establish actual availment of credit; it could not shift that burden to the assessee without supporting evidence. The assessee's explanation and item-wise description of the goods were not displaced by any concrete verification or contrary material. The finding of mala fide intent against the public sector assessee was also unsupported by evidence, and the demand failed. Case-Laws Central Excise Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365216