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of <h1>CESTAT waives duty & penalty on scrap; Stay petition allowed</h1> The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, waiving the pre-deposit of duty and penalty amounting to Rs. 96,798. The ... Stay/Dispensation of pre-deposit - Cenvat/Modvat The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, waiving the pre-deposit of duty and penalty amounting to Rs. 96,798. The tribunal found that there was no provision for charging duty on scrap of capital goods under the Cenvat Credit Rules, 2001. The stay petition was allowed.
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