2012 (10) TMI 110

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..... vindran: This Stay Petition is filed for waiver of duty of Rs.40,37,487/-, interest thereof and equal amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that the appellant has been taking CENVAT Credit of M.S. angles, plates, beams etc as capital goods and is not eligible to avail the CENVAT Cre .....

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..... oticed that the first appellate authority in the impugned order has specifically recorded these findings and remanded this portion to the lower authority for reconsideration. 5. In our view, the lower authorities have not addressed the issue from the point of certificate of the Chartered Engineer produced by the appellant which indicates the some consumption of the material on which the credit wa .....

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