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2014 (6) TMI 753 - AT - Central ExciseWaiver of pre deposit - CENVAT Credit - Welding Electrodes have been used for repair and maintenance - Held that:- Appellant’s claim that the MS welding Electrodes were used to fill the holes in MS Ingots is without any supporting evidence. Even as per their statement SS Welding Electrodes are used for making groves in roles. Obviously, this is nothing but maintenance of the roles - contention of appellant at different stages of adjudication and appeal has not been consistent. In view of the said position, appellant have not been able to make out a strong prima facie case - Following decision of Shree Rayalaseema Hi – Strength Hypo Ltd. vs. Commr. Of Cus. & C. Ex., Triupati reported in [2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT] - stay granted partly.
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