2009 (7) TMI 803

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..... ld not have taken the credit of the capital goods/inputs – pre-deposit waived - ST/128/2009 - 1009/2009 - Dated:- 15-7-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri Rajesh Kumar , C.A. , for the Appellant. Shri K.S. Srinivasa, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is di .....

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..... f Banner Pharmacaps Pvt. Ltd. v CCE C, Vapi, 2009-TIOL-1016-CESTAT-Ahm. 4. On perusal of the records we find that both the lower authorities have denied the abatement to the applicant only on the ground that there is no endorsement on the consignment notes that there is non-availment of inputs/capital goods stage credit. We find that the applicant, as a person who has received the services .....

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