9911796707
TMI Blog2013 (11) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) has gone beyond grounds taken in the Show Cause Notice – amount of the duty already paid by the appellant is sufficient for hearing of the appeal - the requirement of pre-deposit of balance amount of Cenvat Credit demand, interest and penalty waived till the disposal – Stay granted. - E/55394/2013 - EX[SM] - - - Dated:- 6-6-2013 - Shri Rakesh Kumar, J. For the Appellant: Sh. N. L. Jangir, Advocate For the Respondent: Ms. Ranjana Jha, Jt.CDR ORDER Per Rakesh Kumar:- 1.1 The appellant are manufacturers of Readymade Garments out of processed fabrics purchased by them. The period of dispute is from 2006-2007 to 2007-2008. The appellant during this period were availing Cenvat Credit of excise duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to Commissioner (Appeals), the above order of Additional Commissioner was upheld vide Order-in-appeal dtd. 10.11.2012 against which this appeal has been filed along with stay application. 2. Heard both the sides in respect of stay application. 3. Sh. N.L. Jangir, ld. counsel for the appellant, pleaded that out of total demand of Rs. 3,95,562/-, the amount of Rs. 1,38,836/- in respect of Cenvat Credit demand has already been paid, that the demand of Rs. 2,56,726/- is not sustainable as this credit has been taken on the basis of the invoices issued by the manufacturers M/s. Shri Ganesh Tax Fab Ltd. and M/s. BTM Industries Ltd. and it is wrong to say that invoices are not in the name of appellant, as the consignees name mentioned as M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1,38,836/- already stands paid. The balance amount of Cenvat Credit or Rs. 2,56,726/- has been denied in respect of receipt of processed fabrics from manufactures under 10 invoices and only ground for denial of Cenvat Credit, as mentioned in the Show Cause Notice, is that the invoices are not addressed to the appellant but are addressed to M/s. Mahaveer Polytex (P) Ltd. who is not even a registered dealer. However, this objection, prima facie, does not appear to be correct as on going through the invoices it seen that consignee s name as to mentioned in the invoice is M/s. Mahaveer Polytex (P) Ltd. Account M/s. Indo British Garments (P) Ltd. and the address of the consignee is the address of the appellant. The name of M/s. Mahaveer Polyte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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