2014 (1) TMI 374

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....s application for waiver of pre-deposit of duty of Rs.49,02,857/- along with interest and penalty. 2. The applicant is engaged in the manufacture of MS ingots. CENVAT credit was denied during the period Sept'05 to 2008 for the reason that they have taken credit on the basis of photocopies of 12 Bills of Entry. 3. Heard both sides and perused the records. 4. The main contention of the learned ad....

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....n existence in the material period. He also submits that the Rules require that credit should be taken on the basis of original documents. He also submits that they could not correlate the facts as to in which factory, the goods were used. 6. After hearing both sides, we find that there is factual dispute of utilization of credit. The Commissioner has given a finding that these Bills of Entries w....