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2014 (1) TMI 728 - CESTAT CHENNAIAvailment of Cenvat credit - MS plates, sheets, beams, angles, joists, coils, channels, aluminium plates/sheets used in structural construction of factory buildings – Waiver of Pre-deposit – Held that:- The Commissioner observed that the machinery is capable of functioning without a supporting structure or the operating platform - Both the sides have not come out with the correct details of use of the materials as to whether in the construction and how much quantity was used in the structural purpose of the machinery - there is factual dispute on the use of the capital goods - the applicant failed to make out a prima facie case for waiver of amount – the applicant directed to deposit Rupees fifty lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – partial stay granted.
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