2013 (11) TMI 237

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....rina Cano, Superintendent (AR) JUDGEMENT The appellant is seeking condonation of delay of 7 days in filing the appeal which was due to non-availability of Managing Director for singing the appeal papers which were kept ready. I consider the reason given for delay is satisfactory and accordingly, condone the delay. 2. Appellant has two units one in Arakere MICO Layout and another one in BT....

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....facility to use these products but certain activities were to be conducted at BTM unit because there was space constraint in the Arakere unit, the inputs were received in BTM unit and moved to Arakere unit. He submits that inputs have been actually used in the manufacture of final products in Arakere unit. However, he also fairly agrees that appellants have no evidence whatsoever to show that the ....

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....ence of any evidence to show the receipt of inputs in Arakere unit and the utilization, the benefit of Rule 9(2) of CENVAT Credit Rules also cannot be extended. 5. I have considered the submissions made by both sides. I find that as submitted by the learned AR in this case the provision of Rule 9(2) of CENVAT Credit Rules also cannot be invoked since it is not a mere mention of wrong address in....