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2013 (6) TMI 240 - AT - Central ExciseEligibility for CENVAT credit - welding electrodes, MS angles, CTD bars, MS bars and rods, tool bits, blank HR Plates etc. - appellant seeking waiver of predeposit - Held that:- The issue of CENVAT credit on electrodes used in maintenance and repair of machinery stands referred to the Larger Bench of Supreme Court vide Ramala Sahkari Chini Mills Ltd. Vs. CCE - [2010 (11) TMI 34 - SUPREME COURT OF INDIA]. In the case of other items also there is a dispute as to whether these are accessories to machineries or whether it can be considered as supporting structure for machinery. Since these issues are still under dispute before many courts and the matter is yet to be finally resolved by the higher forums, waiver of predeposit of the dues arising from the impugned orders for admission of the appeals allowed and stay its collections during the pendency of the appeals.
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