2014 (4) TMI 575

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....led this application for waiver of predeposit of CENVAT credit of Rs.5,64,314/- and penalty of equal amount along with interest. 2. After hearing both sides and on perusal of the case records, we find that credit was denied on the ground that it was taken on the basis of debit notes. Learned consultant for the applicant submits that the Commissioner (Appeals) has observed that the applicant is el....