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2014 (1) TMI 524 - CESTAT BANGALOREDenial of cenvat credit – Credit availed on MS angles, Beams, Plates Sheets – Utilized for the purpose of fabrication of structures for support of capital goods – Waiver of Pre-deposit – Held that:- The items are used for manufacturing supporting structures – Following Vandana Global Ltd. Vs. Commissioner of Central Excise Raichur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - the appellant is not eligible for the credit - the appellant directed to deposited the amount attributable to normal period of limitation which is worked out as ₹ 39,12,002 to be submitted as pre-deposit – Upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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