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2013 (10) TMI 793 - AT - Central ExciseCENVAT Credit – Waiver of Pre-deposit - Whether the appellant is eligible for CENVAT credit of central excise duty paid on M.S. Angles, Channels etc. used for supporting structures of Machineries/equipments in their factory – Held that:- The issue is contentious and at the same time it cannot be said that a case has been made out for a total waiver - the appellant is directed to deposit 50% of the total CENVAT credit demanded – upon submission of the same there shall be waiver of pre-deposit of balance dues and stay against recovery during the pendency of appeals – Partial stay granted.
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