2012 (12) TMI 938

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....o and Shri P. Rammohan Rao, Consultants JUDGEMENT This appeal filed by the department is against the appellate Commissioner's decision to allow a refund claim filed by the respondent. The respondent had received 93.955 MT of MS wire of 20 gauge under cover of 11 invoices, on the basis of which they took total CENVAT credit of Rs.5,34,589/-. According to the respondent, they cleared this very....

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....llants are clearing all the goods manufactured by them viz., M.S. Wire, Nail and Bolts on payment of duty only without availing any exemption. (4) Receipt of 93.955 M. Tons of M.S. Wire of 20 Guage into their premises in unit pack of 25 kg under 11 invoices, and availment of CENVAT credit to the tune of Rs.5,34,589/- on them and non-utilization of the above material in the manufacture of final ....