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2014 (1) TMI 217 - AT - Central ExciseDenial of Cenvat credit Goods used as structural support - Waiver of Pre-deposit Held that:- The Tribunal has been consistently taking a view and allowing the stay application wherever Cenvat Credit were demanded on items like Angles, Channels, beams etc. which were being used in the manufacture of plant and machinery and also as structural support involving extended period of limitation, but directed pre-deposit for normal period of limitation - the applicant has already deposited an amount of Rs.10.00 Lakhs and they made a fair offer to deposit another Rs.10.00 Lakhs - The offer is accepted and the applicant is directed to deposit upon such submission rest of the duty to be stayed till the disposal Stay granted.
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