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2013 (10) TMI 844 - AT - Central ExciseWaiver of Pre-deposit - CENVAT Credit – Held that:- Relying upon Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - it is also noticed from the records that in addition to supporting structures, there are items used for connecting pipelines, evaporators, etc. - Therefore the appellant may not have a 100% case but definitely a portion of the credit would be admissible - the appellant is directed to deposit 50% of the CENVAT credit demanded – upon such compliance there shall be wavier of pre-deposit of the balance and stay against recovery during the pendency of appeal – Partial stay granted.
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