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2013 (12) TMI 1287 - CESTAT CHENNAICredit on calcium silica boards, anchors, electrodes availed - Goods to be treated as capital goods or finished goods – Waiver of Pre-deposit – Held that:- The items were cleared with the final product for using them in the kiln/furnace - they have paid duty when these goods were cleared as finished goods - There is no dispute about payment of duty on these items – Following Ashok Enterprises Vs Commissioner of Central Excise, Chennai [2007 (11) TMI 67 - CESTAT, CHENNAI]- assessee has made out a prima facie case for full waiver of the pre-deposit of duty, interest and penalty in their favour – Pre-deposits waived till the disposal – Stay granted.
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