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TMI Blog2013 (11) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... No.133 dated 19.04.1995 which is different from the Bill of Entry dated 19.04.1995 as claimed by the Applicant. The applicant has made a categorical statement that there is no Invoice No.133 dated 19.04.1995 and they have availed credit on the Bill of Entry dated 19.04.1995 - There may not be any Invoice No.133 dated 19.04.1995 - the applicant are able to make a prima facie case for total waiver of pre-deposit of Cenvat Credit and accordingly the pre-deposit of Cenvat Credit is waived and its recovery stayed during pendency of the Appeal - in the event the department could able to locate and produce Invoice No.133 dated 19.04.1995, in contrast to the claim made by the Applicant the department may approach this Tribunal for appropriate d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the entire Cenvat Credit of Rs.21,93,953/- because of one item, being Thermostat, is bad in law. The Ld. Advocate further submitted that in the Annexure A to the show cause notice, even though first column refers to Invoice No. and date, but at page 2 against the second row the Bill of Entry was shown as 133/19.04.1995 involving total credit of Rs.21,93,953.07. It is submitted that even though it was submitted before the Ld. Commissioner that Thermostat is one of the item involving credit of Rs.11,198/- but the Ld. Commissioner has erroneously observed that the Applicant has availed Cenvat Credit on the basis of Invoice No.133 dated 19.04.1995 involving a credit of Rs.21,93,953/- and not on the Bill of Entry. The Ld. Advocate further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16.02.2010. The case was remanded to the adjudicating authority to verify the claim of the Appellant that the Cenvat Credit involved on Thermostat is Rs.11,198/- and not Rs.21,82,755/-. Prima facie, we find that the Ld.Commissioner in the impugned order had acknowledged that they have filed a Bill of Entry for 54 items and Thermostat is one of the items appearing at Sl.No.54 involving a total credit of Rs.11,198/-, but did not accept their contention that the duty involved on the Thermostat is only Rs.11,198/- and not Rs.21,93,953/- observing that the Invoice No.133 dated 19.04.1995, in dispute, has no relation with the Bill of Entry produced by the Applicant. After carefully considering the said observation vis-`-vis the records of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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