Waiver of pre-deposit in CENVAT credit dispute granted after deposit of confirmed ineligible credit, with recovery stayed pending appeal.

Waiver of pre-deposit was considered in a CENVAT credit dispute where the amount in issue was treated as meagre. The appellant was directed to deposit the entire confirmed ineligible CENVAT credit within four weeks. On compliance, waiver of pre-deposit of the balance amount was granted and recovery of the remaining demand was stayed until disposal of the appeal.

---

---

Issues: Whether waiver of pre-deposit of the disputed amount was warranted and whether recovery of the balance demand should be stayed pending disposal of the appeal.

Analysis: The amount involved was treated as meagre and, on that basis, the appellant was directed to deposit the entire amount of CENVAT credit confirmed as ineligible within four weeks. Upon compliance being reported, the request for waiver of pre-deposit of the balance amount was allowed and recovery of the balance was ordered to remain stayed till disposal of the appeal.

Outcome: The application for waiver of pre-deposit was allowed subject to deposit of the confirmed ineligible CENVAT credit, and recovery of the balance demand was stayed till disposal of the appeal.

---