2011 (5) TMI 744

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....or the Respondent. [Order (Oral)]. -  This application filed by the assessee seeks waiver of pre-deposit and stay of recovery in respect of an amount of duty of Rs. 2,08,309/- (and interest thereon) and equal amount of penalty. After examining the records and hearing both sides, I note that the authorities below have denied CENVAT credit to the extent of Rs. 2,08,309/- to the assessee o....

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....d the legal requirements by availing CENVAT credit on their inputs on the strength of invoices which contained all the necessary particulars of the goods and also clearly showed duty having been paid on the goods. 3. The learned counsel for the appellant submits that the departmental authorities having jurisdiction over their factory cannot enter into the question whether their inputs were....