TMI Blog2023 (1) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... redit claimed by the appellant for Rs. 31,67,294/- is correct or otherwise? - HELD THAT:- On perusal of the original order as well as other documents, it is found that appellant have submitted statement, wherein complete details was given about the Cenvatable documents. It is also observed that the balance of Cenvat Credit considering the credit of Rs. 31,67,294/- was also declared in the books o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 - Dated:- 19-1-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri Bishan R. Shah, CA for the Appellant Shri. Tara Prakash, Assistant Commissioner (Authorized Representative) for the Respondent ORDER The brief facts of the case are that a demand of Rs.17,59,069/- was raised against the appellant on the ground that as per the ST-3 return as of June, 2017, the closing balance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt demand is not sustainable. He submits that all the details of credit of Rs. 31,67,294/- along with invoices were submitted before the Commissioner (Appeals). However, the Commissioner (Appeals) has rejected the submission on the ground that there is no evidence that the appellant have not taken the credit earlier. It is his submission that without any basis the Learned Commissioner (Appeals) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... June, 2017, If the same is considered the difference will come to only Rs. 37,321/-, which the appellant have admittedly paid back along with interest. Now the limited issue to be resolved is whether the credit claimed by the appellant for Rs. 31,67,294/- is correct or otherwise. In this regard on perusal of the original order as well as other documents, We find that appellant have submitted stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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