2012 (3) TMI 250

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..... lving cenvat credit of Rs. 92445/- could not be produced by the appellant - appellant pleaded that in respect of these documents the original duty paying documents are now available and can be provided - the verification report also mentioned that cenvat credit of Rs. 2050607/- has been availed on the basis of Advise of Transfer for Debit (ATDs) issued by Central Telecom Store Depot (CTSD) which p .....

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..... crores have been taken by the appellant and pending this exercise status quo had been ordered. Today this matter is listed for further direction. 2. Heard both sides. 3. The necessary verification in terms of the order dated 02.05.2011 has been done by the Commissioner and verification report has been placed on record. According to the verification report all the documents on the basis of .....

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..... passes on the cenvat credit to various units alongwith the material supplied. Learned Counsel for the appellant pleads that the issue as to whether the cenvat credit can be allowed on the basis of ATDs issued by the CTSD stands decided in favour of the appellant by the decision of Tribunal in the case of Bharat Sanchar Nigam Limited vs. Commissioner of C. Ex. Salem reported in 2009 (14) STR 699 (T .....

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