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2013 (10) TMI 1143 - AT - Central ExciseInterpretation of eligibility of CENVAT Credit – Waiver of Pre-deposit – cenvat credit on items like, H.R. Plates, Joists, Beams, Channels etc. - Held that:- Following Vandana Global Ltd. vs. CCEX, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - This Tribunal has been taking a consistent view by allowing stay petition of the assessee where extended period of limitation is involved but directed predeposit, wherever demand is for normal period of limitation - the Applicant are directed to make amount as pre-deposit – upon such submission the balance dues would stand waived and its recovery stayed during pendency of the Appeal - Partial Stay granted.
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