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2013 (11) TMI 538 - CESTAT NEW DELHIBenefit of Cenvat credit – H.R. Coil, C.R. Coils, Bars, Wires etc - Waiver of Pre-deposit – Revenue was of the view that the items cannot be used as input in the manufacture of ingot - Held that:- lot of evidence is required to be gone through, and a final view can only be arrived at the time of disposal of the appeal - at this point appellant has not been able to make out the case in its favour so as to dispense with the condition of pre-deposit of the entire duty amount - Appellant directed to deposit Rs. 20 lakh as pre-deposit of Penalty and Interest – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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