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2013 (11) TMI 623 - CESTAT KOLKATAEligibility of CENVAT Credit – Extended Period of Limitation – Waiver of Pre-deposit – Held that:- Appellant availed cenvat credit on goods not falling under the category of capital goods - Following Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] – For the demands involving extended period of limitation, total waiver has been granted and for the normal period, 25% of the CENVAT Credit has been directed to be deposited – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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