M/s CANON INDUSTRIES PVT LTD OTHERS VERSUS COMMISSIONER OF CENTRAL EXCISE - Central Excise - CESTAT NEW DELHI - Tri - Rebate claim of Cenvat credit availed on issue of bogus invoices Burden to prove Waiver of Pre-deposit - Held that - When the inquiry at the supplier s end shows that there was no supply and only cenvatable invoices had been issued, the burden would be on who had taken cenvat credit on the basis of such invoices, to prove that the goods covered under those invoices had actu................................... Central Excise - Case Laws
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