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TMI Blog2013 (11) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... dustries through ‘A/C Pay Cheques’ – the Applicant could able to make out a prima facie case for total waiver of pre-deposit of all dues - all dues waived and its recovery stayed till the disposal - Stay granted. - Appeal No.Ex.Ap.753/11 - ORDER NO.S-400/KOL/13 - Dated:- 13-6-2013 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant: Shri Suman Sarkar (Authorised Representative) F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods by M/s. Saha Industries, as they did not have the capacity to manufacture the goods supplied to the Applicant. The Ld. Authorised Representative has submitted that the goods manufactured by M/s. Saha Industries had been supplied to many other assessees who availed CENVAT Credit on the said goods being received and installed in their factory. On identical facts and circumstances this Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the findings of the ld. Commissioner (Appeals). 4. Heard both sides and perused the records. We find that the issue involved in the present case relates to availment of CENVAT Credit by the Applicant on the machineries supplied by M/s. Saha Industries. Undisputedly, the said machineries were received by the Applicant and installed in their factory and the entire sale proceeds were paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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