2014 (10) TMI 83

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....cate For the Respondent : Shri S.Misra, Addl. Commr.(A.R.) ORDER Per Dr. D.M. Misra; This is an application for waiver of predeposit of cenvat credit of Rs. 6.20 Crores and equal amount of penalty imposed under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 2. At the outset, the ld. Advocate appearing for the Applicant, has submitted ....

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....s defined under Rule 2 (a) of Cenvat Credit Rules, 2004. Hence, the credit is admissible to them. In support of their claim on the use of the said items, they have also furnished Chartered Engineer's Certificate before the Adjudicating Authority. It is their grievance that even though the Department had got the contention of the said Chartered Engineers Certificate verified through Range Superint....

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....supply of a copy of the said report to the Applicant, could have made the adjudication proceeding more fair. However, he has no objection in remanding the case to the adjudicating authority, but a time frame be fixed for completion of the said proceeding. 4. After hearing both sides for some time, we find that the appeal itself can be disposed of at this stage. Consequently, after waiving the r....

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....uthority has directed the field formation for a factual verification of the claim of the Appellant. Consequently, the Range Superintendent after due verification submitted to the adjudicating authority in explaining the use of disputed items at various locations/machineries in the factory. We find force in the submissions of the ld. Advocate that a copy of the said verification report ought to hav....