Court Rules Burden on Dept to Prove Non-Utilization of LAB for Denying CENVAT Credit.

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....CENVAT Credit - input - Linear Alkyl Benzene (LAB) - unless and until the Department was able to prove that in the final product the LAB was not used/utilized at all, the Department was not justified in holding that the assessee wrongly availed the Cenvat Credit on LAB.....