2012 (9) TMI 675

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..... or the waiver of pre-deposit of an amount of duty of Rs.69,87,145/- interest thereof and equivalent amount of penalty.   2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant has availed ineligible cenvat credit on the documents/invoices which were addressed in the appellant s other unit s name.   3. Ld. counsel would submit that t .....

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..... a voluminous document running into approximately 1400 pages despite being filed, was summarily dismissed in findings in the order in original, mentioning that the appellant has failed to establish the receipt of said inputs and utilisation in the manufacture of final products.   4. Ld. DR reiterates the findings of the adjudicating authority.   5. After considering the submissions made .....

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..... ments indicate, appellant could have received the inputs in the factory premises wherein they have availed the cenvat credit. On the face of such a voluminous credit, the adjudicating authority has simply recorded a finding that the appellant is not able to establish receipt and consumption of the said inputs and documents to the effect in the written submission or reply to the show cause notice. .....

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