2014 (10) TMI 896

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....ent and Shri R.K. Singh, Member (T) Shri B.L. Narsimhan, Advocate, for the Appellant. Shri Pramod Kumar, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Stay petition along with appeal has been filed by the assessee against Order-in-Original No. JAI-EXCUS-001-COM-49-13-14, dated 18-6-2013 in terms of which a demand of Rs. 51,31,085/- for the period November, 2011 ....

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....red on payment of CVD and the credit thereof was taken by the assessee. The adjudicating authority held that in respect such defective parts which were exported, the Cenvat credit is required to be reversed which the assessee had not done. 4. The appellants have contended that the "inputs" were not cleared by them as such and were actually used for manufacture. It is only when some parts w....