TMI Blog2018 (10) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... redit lying in their account which also should have been adjusted against the demand of duty - Held that:- Apart from the cenvat credit denied to the appellant on account of defective gate passes in case of M/s Mayank Rotoplast Industries, the appellant had pleaded they had other credit in the credit of the appellant. It was argued that the amount of demand needs to be finalized after considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter to the Commissioner for permitting the benefit of Cenvat Credit in certain cases. All the appellants have filed the application for rectification of mistake on the ground that the said order dated 08.05.2017 permits adjustment of credit only in respect of certain invoices which was denied by the lower authorities, however, no findings was given in respect of cenvat credit lying in their ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order of the Tribunal dated 08.05.2017 fails to consider that apart from the credit in respect of certain invoices which was denied by the lower authority, there was other cenvat credit in the account of appellants which also was required to be adjusted against the demand. In support of his claim, he produced certain RG-23A Part-II accounts that the claim were maintained by them. Ld. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of the cenvat credit available in their records to the extent it is substantiated by the documentary evidence in support of the same. The lower authority would also grant the benefit of all the cenvat credit available (as substantiated by documents) with the appellant at the material time. 5. The ROM applications are disposed of as above. 6. In so far as the four appeals in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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