2014 (5) TMI 495

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....espondent : Shri D Singh, AR JUDGEMENT PER :  Archana Wadhwa The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 96,978/- along with imposition of penalty of identical amount which stand confirmed against the appellant by reversing the Cenvat credit of duty availed by them in respect of furnace procured from their sister unit. 2. After hearing bot....

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....when the same become scrap.The Audit team visited the appellants factory after 21 months and as such, it cannot be said that during the intervening period furnace was not used by the appellant.The observation of the Commissioner (Appeals) that no installation certificate was produced by the appellant was not justified inasmuch as there is no requirement of procuring any installment  certifica....