2015 (3) TMI 205

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..... n the said invoices. In the result, the Applicant could able to make out a prima facie case for total waiver of the dues adjudged against them. Accordingly, predeposit of the dues adjudged is waived and its recovery stayed during the pendency of the Appeal - Stay granted - APPEAL NO.E/A/75443/2014 - ORDER no.MO/76301-302/14 - Dated:- 4-9-2014 - DR. D.M.MISRA, J. FOR THE APPELLANT : SHRI PR .....

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..... ing for the Revenue has no objection to the said facts. 4. In view of the reasons explained in the Miscellaneous Application supported by the Medical Certificate, the delay in filing the Appeal before this Forum, deserves to be condoned. Accordingly, the delay is condoned. The Miscellaneous Application is allowed. 5. With the consent of both sides, the Stay Petition itself is taken up for di .....

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..... entral Excise Department. Therefore, the CENVAT Credit is admissible to them. 7. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). 8. Prima facie, ongoing through the invoices enclosed with the Appeal Memorandum, I find that the basic requirement of availing the CENVAT Credit has been complied with. I do not see any discrepancy at this stage, in the said invoi .....

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