https://www.taxtmi.com/caselaws?id=239060 The Tribunal condoned the 7-day delay in filing the appeal due to the Managing Director's unavailability. However, the denial of CENVAT credit and imposition of a penalty were upheld due to incorrect invoicing. The appellant's argument regarding the transfer of inputs between units lacked evidence, leading to the rejection of the claim. Rule 9(2) of CENVAT Credit Rules could not be invoked, and insufficient documentation further weakened the appellant's case. The Tribunal directed a specified deposit within a timeframe, with non-compliance resulting in the denial of credit. Upon deposit, pre-deposit for remaining dues would be waived, and recovery stayed during the appeal. en-us Tue, 16 Jul 2013 00:00:00 +0530 Sat, 02 Nov 2013 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239060 The Tribunal condoned the 7-day delay in filing the appeal due to the Managing Director's unavailability. However, the denial of CENVAT credit and imposition of a penalty were upheld due to incorrect invoicing. The appellant's argument regarding the transfer of inputs between units lacked evidence, leading to the rejection of the claim. Rule 9(2) of CENVAT Credit Rules could not be invoked, and insufficient documentation further weakened the appellant's case. The Tribunal directed a specified deposit within a timeframe, with non-compliance resulting in the denial of credit. Upon deposit, pre-deposit for remaining dues would be waived, and recovery stayed during the appeal. Case-Laws Central Excise Tue, 16 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239060