2013 (10) TMI 331

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.... ORDER Per Rakesh Kumar:- 1.1 The appellant company having its office at D-166, Okhla Industrial Area, Phase-I, New Delhi, has two manufacturing units. The appellant in this case has his one factory at Plot No. 23, Sector-3, IMT Manesar, Gurgaon and the second factory is at Khasra No. 23, Naharpur Village, Gurgaon. The allegation against the appellant unit is that during Dec.'08 to Aug.'09,....

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....n found that out of seven machines purchased, only two were installed in the Manesar Factory and remaining five machines had been sent to the Naharpur plant of the appellant under the returnable challans. This order of the Joint Commissioner was upheld by Commissioner (Appeals) vide order-in-appeal dt. 05.03.2013, against which this appeal has been filed along with stay application. 2. Heard bo....

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....able challans had been received back in appellant unit, that in view of this, the impugned order denying the Cenvat Credit is not sustainable, that appellant have a strong prima facie case in their favour and hence the requirement of pre-deposit of Cenvat Credit demand, interest thereon and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the ....

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....nit located at Manesar, Gurgaon is that they have availed Cenvat Credit of Rs. 6,74,582/-, on the basis of invoices which mentioned the consignees address as the address of the Naharpur Unit. I find that admittedly out of seven machines covered by the invoices, five machines were found installed in Naharpur Unit and there is no evidence produced that the same have been returned back to Manesar Un....