2017 (5) TMI 32
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....ascertain whether the appellant has complied to the pre-deposit requirement of law. Both sides are of the proposition that when the original duty demand was Rs. 7,90,448/- and that was agitated before learned Commissioner (Appeals), interest of Revenue was protected by a pre-deposit of Rs. 59,284/-. Accordingly, an amount of Rs. 59,284/- was deposited for consideration of the appeal. 2. On appeal....
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....f address of appellant on invoices entitles the appellant to the Cenvat credit. 5. Appellant says that upon verification, learned Commissioner was satisfied [para 6 of the order at page 5] that except an amount of Rs. 95,517/- rest of the credit satisfies the condition to make the appellant eligible to Cenvat credit. So also, learned Commissioner held that credit to the extent of Rs. 1,38,257/- r....
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.... the SSI exemption limit on 03.12.2012. It is also a registered SSI, who made an application to the authority on 26.11.2012. Registration was granted to it on 03.12.2012. Appellant filed the respective return for the period Oct.' 12 to Dec.'12 on 16.01.2013. The controversy arose upon crossing SSI exemption limit by appellant where credit lying in the input unutilized as on 03.12.2012 shal....