TMI Blog2015 (10) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the findings of the orders passed by the lower authorities. However, the claim of the appellant that corrected documents were produced by the appellant before the lower authority which makes credit admissible as per proviso to Rule 9(2) of the cenvat Credit Rules 2004. This aspect can only by verified by the Adjudicating Authority whether discrepancies noticed initially were rectified or not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2012 under which cenvat credit of ₹ 8,97,5637/- alongwith interest, and equivalent penalty imposed by the Adjudicating Authority, was sustained by the First Appellate Authority. 2. Shri S J Vyas, Advocate appearing on behalf of the appellant argued that the whole proceedings are based on the ground that the documents, under which cenvat credit was taken, does not contain all the particu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is made in the findings of the orders passed by the lower authorities. However, the claim of the appellant that corrected documents were produced by the appellant before the lower authority which makes credit admissible as per proviso to Rule 9(2) of the cenvat Credit Rules 2004. This aspect can only by verified by the Adjudicating Authority whether discrepancies noticed initially were rectified o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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