2012 (8) TMI 838

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.... the Respondent. ORDER The appellant is a manufacturer of biscuits. During the period May, 2005 to February, 2006, they had taken Cenvat credit on an item described by them as "OCS-III" classified under Tariff Item No. 3814.0010. The said tariff item covers "Organic Composite Solvent and Thinner not elsewhere specified, prepared paints". Revenue was of the view that the said item could not be co....

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....its that from the description and classification of the goods, it is very clear that this is a material used as thinners along with paints and there is no instance where such items are used as fuel, in biscuit manufacturing factory. The appellant has not been able to give any incidence that these goods were used as fuel. His submission is basically that in the case the burden to prove that goods w....