2013 (7) TMI 369

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....ent : Shri H Mathew, AR. Per: M.V. Ravindran: These Stay Petitions are filed for waiver of pre-deposit of amount of CENVAT Credit which is held as in-eligible by the adjudicating authority. 2. On perusal of the records, we find that the first appellate authority has not upheld the Order-in-Original, but has remanded it back to the adjudicating authority. Hence, there is no amount which is....

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....l unalleged in-eligible benefit of Notification No. 67/1995. It is his submission that though this point was agitated before the first appellate authority, the first appellate authority had given a finding which is not in consonance with the law. 4. Ld.D.R., reiterates the findings of the first appellate authority. 5. On careful consideration of the submissions made by both sides, we find th....

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....to be the proposition on the issue of remanding the matter back to the adjudicating authority. Be that as it may, we find that the issue involved in this case is the appreciation of certificate given by the Chartered Engineer as it reflects the utilization of various inputs in the fabrication of plants and machineries. In our view, this verification of facts would be better for the adjudicating au....