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Validity of SVLDRS-3 issued to petitioner - non consideration of the CENVAT credit claimed - Once the...

Validity of SVLDRS-3 issued to petitioner - non consideration of the CENVAT credit claimed - Once the CENVAT credit is disallowed, in absence of proof of it, it would be difficult for the court to conclude about the justification to claim the benefit of CENVAT credit - In absence of the proof, of the Petitioner having paid the tax to which the Petitioner is entitled for the benefit of CENVAT, the documents would be necessary to come to the conclusion. It is not the case that the Petitioner was n..... .....

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