2013 (11) TMI 1200

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....(A.R.) ORDER Per: M.V. Ravindran This Stay Petition is filed for waiver of pre-deposit of duty of Rs.1,22,24,493/-, interest thereof and equivalent amount of penalty. 2. The above said amounts has been confirmed by adjudicating authority as in-eligible CENVAT Credit availed by the appellant during the period July 2009 to August 2009 on the M.S. plates, angles etc. as capital goods, but....

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....ify his claim for availment of CENVAT Credit nor he has kept any record issued such M.S. plates etc. for the fabrication of tanks, reacting vessels etc. In the absence of any such evidence, it has to be held against the appellant and they should be directed to deposit some amount. 6. It transpires from the record that the appellant, in fact, has produced Chartered Engineer's certificate before ....