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2013 (11) TMI 382 - CESTAT NEW DELHICenvat Credit - Classification of Goods – Capital Goods OR Not – Waiver of Pre-deposit - Held that:- The goods involved in the present case are angle, sheet, section, flat and bar - These goods are classifiable under Chapter 72 and 73 of Tariff and therefore find no place in the category of capital goods as per definition in Cenvat Credit Rules, 2004 - the appellants do not have a strong case for complete waiver of pre-deposit –thus the appellant directed to deposit 50% of the duty as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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