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TMI Blog2013 (10) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... at invoice of M.S. scrap to the applicant, which was purchased from open market without any duty paying document. - Held that:- It appears that M.S. scrap received by the applicant is bazaar scrap and no duty was paid. The dealer produced the purchase invoice of M.S. coils/wires. They could not produce purchase invoice of M.S. scrap supplied to the applicant. The statements of the dealer were cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ires and they issued cenvat invoice of M.S. scrap to the applicant, which was purchased from open market without any duty paying document. Hence there is a demand of duty of Rs.36,68,898/- along with interest and penalty on the applicant No.1. and penalty of Rs.10,000/- on its Managing Director, Shri C. Sukumaran, Applicant No.2 amongst others. 2. Heard both sides and perused the records. 3. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information regarding the value, duty paid, CENVAT credit taken and utilized, the person from whom the input or capital goods have been procured is recorded and the burden of proof regarding the admissibility of cenvat credit shall be on the manufacturer taking such credit. In the present case, the applicant received M.S. scrap accompanied with invoice issued by second stage dealer. Shri V. Bala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se for waiver of pre-deposit of entire amount of duty along with interest and penalties. It is noticed that applicant already paid 25% of duty. Accordingly, the applicant is directed to deposit further amount of Rs.9,00,000/- (Rupees Nine lakhs only) within 8 weeks. Upon such deposit, pre-deposit of balance amount of duty along with interest and penalty in respect of applicant No.1 and penalty on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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