Pre-deposit waiver in Cenvat credit dispute limited to time-barred demand; partial deposit required for normal-period liability.

Complete waiver of pre-deposit was not granted in a Cenvat credit dispute on structural items, as the Tribunal distinguished between the time-barred portion of the demand and the portion within the normal period. It accepted waiver for the demand found to be beyond limitation, but required partial deposit for the admissible normal-period demand. The applicant was directed to deposit 25% of the demand attributable to the normal period, after which the balance was waived and recovery stayed during the appeal.

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Issues: Whether the applicant was entitled to complete waiver of pre-deposit in a demand involving Cenvat credit on structural items, in view of the invocation of the extended period of limitation and the demand confined to the normal period.

Analysis: The demand related to Cenvat credit availed on items such as M.S. Joists, M.S. Channels, M.S. Angles, M.S. Plate, M.S. Beam and H.R. Plate, and the Tribunal noted that the major portion of the demand was beyond the normal period since the show cause notice was issued after the relevant period. Following the consistent approach adopted in such matters, the Tribunal held that pre-deposit could be waived in respect of the time-barred portion, while the demand relatable to the normal period required partial deposit.

Conclusion: Complete waiver was declined. The applicant was directed to deposit 25% of the demand attributable to the normal period, and upon such deposit the balance dues were waived and recovery stayed during pendency of the appeal.

Final Conclusion: The application for waiver of pre-deposit was allowed only to a limited extent, with partial deposit ordered against the admissible demand portion and interim protection granted for the remainder.

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