2014 (1) TMI 780

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....ur, Additional Commissioner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include an amount of Rs. 30,86,816/-. The demand is on the goods which were cleared as kits each consisting of one chain and two sprockets, cleared under 45 invoices dated 31.05.2006. The case of the appellant is that the above kits c....

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....d counsel. Nevertheless, he submits that CENVAT credit on sprockets (bought-out-component of kit) was claimed but this claim was not accepted by the original authority. At this juncture, it is submitted by the learned Additional Commissioner (AR) that the appellate authority has allowed the claim subject to proof. After considering the submissions, we find that, if the entire CENVAT credit claimed....