TMI Blog2014 (3) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... led stay order was passed wherein the Tribunal had given detailed observations for requiring the appellant to make pre-deposit. Even at the final hearing stage, no new facts to support the case of the appellant have been brought out. The appellant had failed to maintain proper records for the utilization of the inputs and admittedly there are no records reflecting the issue of goods and their util ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings have culminated in confirmation of the demand for the Cenvat credit with interest and penalty equal to the credit availed. 2. The learned counsel submits that the appellant had produced the Chartered Engineer s certificate to show that inputs have been used within the factory for fabrication of machines/equipments, etc. Further extended period has been invoked in this case. Extended per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red Engineer visited the factory. Further the Chartered Engineer also says that the details worked out by him are estimates. He also submits that the Chartered Engineer himself has stated that in many cases the inputs have been used for fabrication of structural supports. He says that the Chartered Engineer s certificate has to be rejected under these circumstances. 4. I have heard both sides. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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