2014 (4) TMI 296

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..... JUDGEMENT This is an application seeking waiver of predeposit of CENVAT credit of Rs.23,51,297/- and equal amount of penalty. At the outset, the learned advocate has submitted that during the period March 2005 to November 2005 they have received inputs viz. copper rods and copper wires from one M/s. Annapurna Impex Pvt. Ltd., Ludhiana. It is his claim that the inputs were duly received, accounted .....

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..... n that the adjudicating authority has categorically recorded a finding that these evidences are not sufficient for the purpose of coming to a conclusion that inputs were not received, accounted and utilized in the manufacture of finished goods and hence he dropped the proceedings against the applicant. On appeal by the Revenue, the learned Commissioner(Appeals) allowed the appeal of the Revenue ob .....

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..... ere not received the inputs but availed the CENVAT credit on the basis of invoices issued by one M/s. Annapurna Impex Pvt. Ltd., Ludhiana. The adjudicating authority has, in detail, discussed the evidences brought out in the show-cause notice. I find from the records that no statement or any proceedings relating to Annapurna Impex Pvt. Ltd. had been enclosed. Prima facie, I find that the evidences .....

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