2013 (11) TMI 439

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n account of various processes adopted by the in between persons - The issue is contentious and arguable - Lot of evidences are required to be gone through the report of NIT, Raipur procured by the Revenue and as also by the appellant is required to be examined and scrutinized - keeping in view financial condition of the applicant the applicant directed to deposit an amount of Rs.25.00 Lakhs as p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pig iron in the manufacture of their final product. The investigation conducted by the Revenue revealed that it was not only impracticable but impossible for an assessee to use pig iron to the extent of 94% as per metallic charge. For the said purpose they relied upon the report obtained from NIT, Raipur. 2. The appellants also strongly rebutted the above allegation and the evidence produced by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... which was being procured by them from the other manufacturers and started availing cenvat credit of duty paid on the same. 3. At this stage, we find that the issue is contentious and arguable. Lot of evidences are required to be gone through. Similarly, the report of NIT, Raipur procured by the Revenue and as also by the appellant is required to be examined and scrutinized. At this stage ld. Adv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X