2014 (7) TMI 539

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..... ered and ignored and has not been discussed also. In our opinion, the Commissioner should have considered the invoices/documents where the benefit of Rule 9(2) of CENVAT Credit Rules could have been extended and if the appellant was found to be eligible, given the benefit and thereafter denial of credit in respect of other cases should have been made. In the absence of any consideration of the req .....

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..... Invoices addressed to No.21/22, Bommasandra Indl. Area, Hosur Road, Bangalore Rs.24,90,861/- (c) Invoices addressed to other units of BalPharma Rs.9,42,260/- (d) Invoices addressed to other individuals/firms ₹ 20,692/- (e) .....

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..... n the normal period. 3. After hearing both sides for some time, we found that this is a case where the benefit of Rule 9(2) of CENVAT Credit Rules, was to be considered. In fact, the appellants had requested for this benefit. However, we find that this request has not at all been considered and ignored and has not been discussed also. In our opinion, the Commissioner should have considered the .....

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