2013 (8) TMI 62

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..... Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 17,30,304/-, interest thereof and equivalent amount of penalty. 2. The above said amounts have been confirmed as ineligible cenvat credit, interest thereof and equivalent amount of penalty imposed on the ground that the appellant has availed cenvat credit on the basis of attested copies of bills of .....

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..... identical situation, coordinate Bench of the Tribunal in the case of Balakrishna Industries Limited vs. Commissioner of Central Excise & S.T., Jaipur-1 2012 (286) ELT 723 (Tri. Del.), has specifically held that credit needs to be allowed. 4. Learned departmental representative on the other hand would submit that cenvat credit taken on the basis of attested copies of bills of entry is incorrect. I .....

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