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2010 (8) TMI 311 - CESTAT, MUMBAIWaiver of pre-deposit – cenvat credit - materials on which credit was taken were used in the erection/fabrication of pollution control equipments and storage tanks - claimed that boilers, conveyor belts, chimneys etc. which were fabricated out of the materials are pollution control equipments - Held that: - boiler used to generate steam for manufacture of final product is not a pollution control equipment, nor is a conveyor belt used to control pollution - chimney only drives out effluent gases cannot be said to be a pollution control equipment - appellant has not made out prima facie case for the Credit – part pre-deposit allowed
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