Assessee Not Required to Verify Supplier's Duty Payment; Department's Claims Lack Evidence in CENVAT Credit Case.

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....CENVAT Credit - reasonable steps to be taken by the assessee to ensure that duty has been paid by the supplier of inputs - The department has not sufficiently proved its case. The allegations in the show cause notice are not supported by any solid evidence but only statements. Hence, even a preponderance of probability has not been proved by the department.....