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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 ..... .2010 had disallowed the Cenvat Credit on two items, namely, Continuous Mixture and Thermostat holding that these were not capital goods within the definition of Rule 57Q of erstwhile Central Excise Rules. This Tribunal has remanded the case to the adjudicating authority for verification of the Cenvat Credit involved on Thermostat which the Revenue claimed as Rs.21,82,755/- and the Appellant disputed stating it as Rs.11,198/-. The Ld. Advocate further submitted that before the adjudicating authority, in de novo adjudication they have categorically submitted in their written submission dated 02.06.2011 that they had availed the Modvat Credit of Rs.21,93,953/- against Bill of Entry No.133 dated 19.04.1995 and the Bill of Entry consists of 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to what amount of Cenvat Credit involved on Continuous Mixture on which the Cenvat Credit was disallowed by the Tribunal, the Ld. Advocate has submitted that it is reflected at Annexure 'A' to the show cause notice and the amount involved was Rs.3,86,280.52/-. 3. Per contra the Ld. A.R. for the Revenue has submitted that in the Annexure A to the show cause notice against the Column Invoice No. and date, the Invoice No.133/19.04.1995 has been clearly mentioned and the amount of Cenvat Credit involved was 21,93,953.07. Thus, the item Thermostat against Invoice No.133 dated 19.04.1995, is different from the item Thermostat shown in the present Bill of Entry. 4. Heard both sides and perused the records. 5. We find that the admissibility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In these circumstances in our view, there may not be any Invoice No.133 dated 19.04.1995. Thus, 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. However, we make it clear that 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 direction. Stay Petition allowed in above terms. (Pronounced in the ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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