TMI Blog2017 (5) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as use in manufacture or mere mention of address of appellant on invoices entitles the appellant to the Cenvat credit? Held that: - So far as disallowance of ₹ 95,517/- is concerned, the appellate authority's finding is without any basis. But what that comes up from the material on record is that genuineness of the purchase of the materials needs verification - so far as disallow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proposition that when the original duty demand was ₹ 7,90,448/- and that was agitated before learned Commissioner (Appeals), interest of Revenue was protected by a pre-deposit of ₹ 59,284/-. Accordingly, an amount of ₹ 59,284/- was deposited for consideration of the appeal. 2. On appeal, learned Commissioner reduced duty demand to ₹ 2,33,774/-. Taking into consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit. 5. Appellant says that upon verification, learned Commissioner was satisfied [para 6 of the order at page 5] that except an amount of ₹ 95,517/- rest of the credit satisfies the condition to make the appellant eligible to Cenvat credit. So also, learned Commissioner held that credit to the extent of ₹ 1,38,257/- requires to be scrutinized since invoices relating to the receip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered SSI, who made an application to the authority on 26.11.2012. Registration was granted to it on 03.12.2012. Appellant filed the respective return for the period Oct.' 12 to Dec.'12 on 16.01.2013. The controversy arose upon crossing SSI exemption limit by appellant where credit lying in the input unutilized as on 03.12.2012 shall make the appellant eligible to the Cenvat credit ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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