TMI Blog2014 (9) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... Rounds, M.S. Wire, etc., in order to claim CENVAT Credit. The Tribunal after taking note of the statement given by the Managing Director of the appellant regarding the receipt of virgin materials and treated them as scrap, held that it is difficult to accept that a prudent businessman would use virgin material as scrap and such statement is contrary to the statement of the dealers and such material cannot be used in melting scrap in the furnace. Further, the Tribunal pointed out that in terms of Rule 9(5) of Cenvat Credit Rules, 2004, the burden of proof relating to admissibility of CENVAT Credit lies upon the appellant/manufacturer, who avails such credit. The Tribunal, on going through the statement, was prima facie satisfied that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal illusory? (iii) Whether the order of the Tribunal inasmuch as it has not even considered; nor rendered any finding on the existence or otherwise of undue hardship while exercising its power to dispense with pre-deposit under Section 35F of the Central Excise Act suffers from non-consideration of relevant aspect/statutory condition stands vitiated? 3. Learned Counsel appearing for the appellant reiterated the submission made before the Tribunal and pleaded that the amount of ₹ 13,00,000/- directed to be pre-deposited is a severe financial burden on the appellant and prayed for indulgence in the matter. Further the learned counsel relied upon the statement obtained from Mr. A. Radhakrishnan, Managing Director of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory. They have purchased MS scrap and SS scrap from registered dealers and they have availed CENVAT Credit. In this case, which is the subject matter of this appeal, the Department Representative submitted that the appellant has availed credit on the basis of invoices showing the description of material MS Round, M.S. Wire, M.S. Wire coils etc., and on investigation it was found that the dealers supplied non-duty paid scrap procured from the market and issued invoices of M.S. Rounds, M.S. Wire, etc., in order to claim CENVAT Credit. The Tribunal after taking note of the statement given by the Managing Director of the appellant regarding the receipt of virgin materials and treated them as scrap, held that it is difficult to accept that a pru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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