2010 (1) TMI 1066

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....pondent. ORDER Learned Counsel submits that the appellant sent the moulds for repair and painting to M/s. L.R. Moulds of Kanpur. For such reason, those were not found during the course of investigation by the preventive officers on 3-1-2005. Neither record of M/s. L.R. Moulds was verified nor any records were called for from them to test the veracity of claim. No show cause notice was issued....

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.... were whether deliberately pilfered for which the appellant shall face denial of credit as well as imposition of penalty. Therefore, he prays for remand of the matter to grant him an opportunity of leading entire defence and place its case for scrutiny. According to him, not only Cenvat credit is admissible on moulds to the tune of Rs. 54,835/- but also such credit is admissible Rs. 24,859/- on Pa....