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2014 (10) TMI 84 - AT - Central ExciseAvailment of CENVAT Credit twice - Imposition of penalty - Held that:- During the period Oct.’07 to Mar.’10, the applicant had availed Cenvat credit twice to the tune of ₹ 66,26,625/- on the basis of 113 nos. of input invoices. There is no dispute that the initial credit was taken on the basis of invoices marked with ‘MRN’. For the second time, they have taken credit on the basis of same invoices without any marking of ‘Material Receipt No.’ Thus, it is apparent that the applicant had taken credit twice on the same invoices with or without MRN No. It is also noticed that the preventive officers during the verification of the records had detected continuous availment of Cenvat credit twice in some invoices such and, therefore, prima facie the contention of the learned Counsel that they have voluntarily deposited the tax cannot be accepted - Assessee has taken the credit twice on the basis of documents continuously for more than two years. Therefore, the facts of the said case would not be applicable herein. Applicant failed the make out a prima facie case for waiver of pre-deposit of the entire amount of penalty - stay denied.
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