2013 (10) TMI 175

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..... ri K.P. Muralidharan, Superintendent (AR) ORDER A common issue is involved in all these applications and hence they are taken up for disposal. 2. M/s. EIFCO Machine Tools Pvt. Ltd. is engaged in the manufacture of automobile components and drilling machines. They availed credit on the basis of duty paid documents issued by M/s. Chennai Steels a second-stage dealer. CENVAT credit of Rs.6,01,000 .....

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..... d of dispute is 2005 -06 and 2006-2007 and the statements were recorded in 2008 which cannot be corroborated with the present facts of the case. 5. After considering the submissions of both sides and following the decision of the Tribunal, I direct M/s. EIFCO Machine Tools Pvt. Ltd. to predeposit Rs.2,50,000/- (Rupees two lakhs fifty thousand only) and M/s. Chennai Tools to predeposit Rs.30,000/- .....

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