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2009 (6) TMI 591 - AT - Central ExciseWaiver of pre-deposit - Penalty - welding electrodes used for repairs and maintenance of plant and machinery - eligibility for Cenvat credit - as inputs as well as capital goods - use for lining of the jute bag and this is packing material and which is covered by definition of inputs - Held that: - eligibility of capital goods namely steel wire rope, chain and spares of cane carrier and spare of Boiler for Cenvat credit - all of them are parts of capital goods - steel wire rope is part of cane unloader and other spares are part of the cane carrier and insulating materials are part of boiler - pre-deposit of Cenvat credit demand along with interest and penalty is waived - stay petition is allowed
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