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2013 (8) TMI 311 - CESTAT AHMEDABADWaiver of pre-deposit – Held that:- Applicant was availing the credit in respect of capital goods, without mentioning items in the monthly returns. In view of the facts and circumstances of the case, the applicant has not made out a case for total waiver of duty. The applicant is directed to deposit an amount of Rs.4 lakhs (Rupees Four lakhs only) within a period of six weeks. Cenvat credit in respect of S.S. sheets, Plates, Joists, Channels, Coils, M.S. Angles, H.R. Coils, M.S. Plates, Flanges etc - Items are used in fabrication of storage tank and also in respect of supporting structure and platforms – Held that:- The use of individual items in the manufacture of capital goods will be gone into detail at the time of regular hearing.
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