TMI Blog2013 (12) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee has received only the documents on which the credit was availed, then the provisions of Rule 26(1) will not apply, and the provisions of Rule 26(2) will also not apply as the appellants have not issued any document on which someone has availed the Cenvat credit - the appellant has made out a prima facie case in their favour – Pre-deposits waived till the disposal - Stay granted. - E/10504 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mises of M/s. Dhody Goods Carrier and the ineligible credit was availed. The appellants are charged as having abetted in preparation of such Bills of Entry and availing Cenvat credit without receiving the inputs. We find that the appellant herein cannot be charged under Rule 26, inasmuch as, if it is the case of the Revenue that the main assessee has received only the documents on which the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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