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<h1>CESTAT Chennai: Pre-deposit waived for duty & penalty on capital goods sent to job workers</h1> The Appellate Tribunal CESTAT, Chennai waived the pre-deposit of duty and penalty in an application where duty demand was confirmed due to capital goods ... Stay/Dispensation of pre-deposit - Cenvat credit The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of duty and penalty. The duty demand was confirmed due to capital goods being sent directly to job workers, with only scrap returned to the factory. The Tribunal found that relevant rules permit goods being sent to job workers and waived the pre-deposit based on a strong prima facie case. Recovery of dues was stayed pending appeal.