2014 (6) TMI 550

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..... goods and same has been explained by the respondents in reply to the show cause notice. That fact remains uncontroverted. Therefore, the said fact has been admitted. If that fact is admitted, there is no question of denial of input credit. - Decided against Revenue. - ST/850/2012 - Final Order No. A/174/2013-WZB/C-IV(SMB) and Stay Order No. S/188/2013-WZB/C-IV(SMB) - Dated:- 21-1-2013 - Shri A .....

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..... e credit. Thereafter show cause notice was issued for appropriation of the same and matter was adjudicated. During the course of adjudication, the adjudicating authority gave a finding that as the respondent has admitted wrong availment of the credit, therefore demands were confirmed. It was not examined at all for what purpose inputs were used, which was specifically replied by the respondent in .....

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