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TMI Blog2013 (11) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... essee have not produced any evidence - it is a question of appreciation of evidences and no evidences and as has been produced to establish that Modvat/Cenvat Credit has not been availed on the storage tanks - the applicant directed to deposit 25% of Cenvat Credit as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeal No.312/11 - OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance from the factory as required under Sub-Rule 5A of Rule 3 of Cenvat Credit Rules, 2004. The Ld.Consultant further submitted that they have got evidences to establish that the tanks were installed in their factory much before the introduction of Modvat Credit on capital goods, but fairly conceded that these were not produced before the lower authorities. 3. Ld. A.R. for the Revenue has submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory as required under Sub Rule 5A of Rule 3 of CENVAT Credit Rules, 2004. However, we find from the observation of the lower authorities that to substantiate their claim that they had not availed Modvat Credit on the same, they have not produced any evidence. Since it is a question of appreciation of evidences and no evidences and as has been produced to establish that Modvat/Cenvat Credit has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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