https://www.taxtmi.com/caselaws?id=46894 SC held that where a party itself admits certain items are parts of a water chilling plant and does not dispute their lack of independent use, the Department need not further prove that classification; admitted facts require no proof. The matter was remanded for appropriate action consistent with this principle. Decision rendered in favour of the revenue, affirming that the burden to prove does not extend to facts conceded by a party. en-us Thu, 12 Feb 2004 00:00:00 +0530 Wed, 24 Sep 2025 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46894 SC held that where a party itself admits certain items are parts of a water chilling plant and does not dispute their lack of independent use, the Department need not further prove that classification; admitted facts require no proof. The matter was remanded for appropriate action consistent with this principle. Decision rendered in favour of the revenue, affirming that the burden to prove does not extend to facts conceded by a party. Case-Laws Central Excise Thu, 12 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46894