2014 (1) TMI 217

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..... i S. Misra, Addl. Commr. (A.R.) ORDER Per DR.D.M. MISRA; This application is filed seeking waiver of pre deposit of Cenvat Credit of Rs.1,13,36,196/- and penalty of Rs.7.00 Lakhs. 2. The Ld. Advocate Shri K.K. Anand for the applicant has submitted that the issue involved in the present case relates to availment of Cenvat Credit on items like Angles, Channels, Beam, Flat, Joist, Plate, Coils & .....

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..... redit were demanded on items like Angles, Channels, beams etc. which were being used in the manufacture of plant and machinery and also as structural support involving extended period of limitation, but directed pre-deposit for normal period of limitation. We find that the applicant has already deposited an amount of Rs.10.00 Lakhs and they made a fair offer to deposit another Rs.10.00 Lakhs (Rupe .....

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