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2014 (6) TMI 617 - AT - Central ExciseWaiver of dues - Denial of CENVAT Credit - Revenue contends that credit availed without receiving inputs - Held that:- authorized signatory M/s. Dhuleva Trading Corporation admitted that the goods were supplied and only proprietor of M/s. Nakoda Trading Coprn. has denied the supply of the inputs. The applicants availed credit in respect of the input received from M/s Nakoda Trading Corpn. to the extent of approximately Rs. 60 lakhs. In these circumstances, the offer made by the applicant is sufficient for hearing of the appeal - stay granted partly.
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