https://www.taxtmi.com/highlights?id=40824 Having alleged that the appellants have availed CENVAT credit on the items removed as waste and scrap, the onus is on the department to prove that such credit was availed by the appellants. This burden has not at all been discharged by the department. en-us Mon, 13 Aug 2018 06:10:15 +0530 Mon, 13 Aug 2018 06:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40824 Having alleged that the appellants have availed CENVAT credit on the items removed as waste and scrap, the onus is on the department to prove that such credit was availed by the appellants. This burden has not at all been discharged by the department. Highlights Central Excise Mon, 13 Aug 2018 06:10:15 +0530 https://www.taxtmi.com/highlights?id=40824