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2014 (1) TMI 464 - CESTAT AHMEDABADCenvat credit on inputs for fabrication of plant and machinery – Waiver of Pre-deposit – Held that:- Following Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ] - assessee is ineligible to avail cenvat credit of the inputs which are used for the manufacturing/fabrication of structural items as well as the capital goods - the appellant needs to be put to some condition, to hear and dispose the appeal - assessee had already submitted as amount of Rs.3.05 lakhs - the appellant is directed to deposit an amount of Rs.4.25 lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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