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TMI Blog2014 (1) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (AR) ORDER Per: B. S. V. Murthy: The issue involved in the stay application is whether the appellant was eligible for CENVAT credit of Rs. 55,39,230/- being the credit availed on S.S. Coils, Channels, Tubes, Flanges, Joists, Chains, HR Sheets and Plates, etc. which were used by the appellant in the factory for supporting structures to the plant and machinery. An amount of Rs. 16,79,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of Rs. 16,79,500/- was wrongly availed because of clerical error and there was no intention to avail such credit. As soon as the same was pointed out, it was reversed and the appellant had substantial amount of credit in his account during the disputed period and, therefore, it cannot be said that the said credit was intentionally availed. 2. The learned Additional Commissioner (AR), on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the conflicting decisions during the relevant time, the appellant can be said to have made out a case for waiver of pre-deposit. However, it is a fact that the appellant has not deposited the interest on the CENVAT credit of Rs. 16,79,500/- which is an admitted liability. 4. Having regard to the facts and circumstances, we consider it necessary to put the appellant to terms. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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