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2014 (4) TMI 572 - AT - Central ExciseWaiver of pre deposit - Availment of ineligible cenvat credit - Availment without actually receiving the goods - Held that:- this case is regarding availment of ineligible cenvat credit by the appellant without actually receiving the goods, during the period February 2005 to May 2005. Show cause notice dated 25.01.2010 was issued for the recovery of such ineligible cenvat credit availed by the appellant - appellant has also deposited/ reversed the entire amount of duty liability confirmed by the lower authorities - appellant has made out a prima facie case for the waiver of pre-deposit of balance amounts involved. Accordingly, the application for the waiver of pre-deposit of waiver of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.
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