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<h1>Waiver of pre-deposit granted for processing duty paid acrylic yarn into blankets</h1> The Appellate Tribunal CESTAT, New Delhi granted the applicant waiver of pre-deposit and stay on recovery of amounts pending appeal, as they had a strong ... Stay/Dispensation of pre-deposit The Appellate Tribunal CESTAT, New Delhi heard a case where an applicant processing duty paid acrylic yarn to make acrylic blankets claimed exemption under Notification No. 15/2002-C.E. The Department argued that the blankets were not eligible for exemption as no fabric was produced in the process. The Tribunal found the applicant had a strong case and granted waiver of pre-deposit and stay on recovery of amounts pending appeal.