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2013 (9) TMI 493 - CESTAT NEW DELHICENVAT credit - the allegation is that the evidence of physical receipt of that quantity of alumna hydrate is not available in the appellant's record - stay - Held that:- Prima facie the Commissioner confirming the receipt of the consignment of Alumina Hydrate up to the weight bridge of the factory, and also the fact that the receipt of Hydrate Alumina was being shown in the item receipt report being maintained by the appellant, the Commissioner's decision to disallow the credit on the account of appellant's failure to maintain the proper records regarding receipt of Hydrate Alumina was not correct, more so, when on comparison the receipt entries regarding Alumina in RG-23-A Register with the quantity of Alumina hydrate mentioned in the invoice, it is seen that the quantity has been entered in the RG-23 A Register after converting the weight of the Ajurnina hydrate into Calcined Alumina, When the receipt entry in the RG-23 Register regarding receipt of Aluminium was matched with the quantity of mentioned in the invoices - it was seen that the quantity of Alumina had been entered in the RG-23 A Register after dividing the weight of Alumina hydrate, as mentioned in the invoices, by 1.53 i.e. after converting the weight of Alumina Hydrate into the weight of Calcined Alumina - as per report received from the Range office, the record of receipt of Alumina Hydrate upto weight bridge was ascertained. Waiver of Pre-deposit - Prima facie the appellant have strong prima facie case and asking them to pre-deposit of the Cenvat credit demand, interest and penalty would cause undue hardship to them - Therefore, the requirement of pre-deposit was waived for hearing the appeal and recovery was stayed till the disposal of the appeal – Stay Granted.
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