2014 (1) TMI 628

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....Additional Commissioner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the adjudged dues including CENVAT credit of Rs. 69,78,788/- denied to them on steel items viz. MS angles, channels, TMT bars etc and on cement. An amount of Rs. 23,53,579/- being the CENVAT credit denied on cement and steel items used in civil construction work was ....

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....as an order passed by this bench allowing such credit to another party on a similar set of facts has been affirmed by the Honble High Court by judgment dated 10.03.2011 in Central Excise Appeal No. 17/2010 (CCE, Bangalore vs. SLR Steels Ltd.). The appellant has not made out prima facie case against denial of CENVAT taken on Xerox copies of invoices. However, with regard to CENVAT credit taken on ....