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2014 (1) TMI 787 - AT - Central ExciseCenvat credit availed on sale of used capital goods – Waiver of Pre-deposit – Held that:-Following Harsh International (Khaini) Pvt. Ltd. [2012 (6) TMI 340 - DELHI HIGH COURT] - the goods purchased prior to 13.11.2007, the amended provision of CENVAT Credit Rules will not apply and the transaction of such capital goods needs to be considered for discharge of duty liability - the appellant has made out a case for waiver of amount - Pre-deposit waived till the disposal – Stay granted.
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