Appellate Tribunal grants stay on pre-deposit for confirmed amounts, citing use of cenvat credit.

The Appellate Tribunal CESTAT Ahmedabad granted the appellant's stay petitions for waiver of pre-deposit of confirmed amounts. The appellant utilized cenvat credit to settle duty liability after failing to pay central excise duty per Rule 8 of Central Excise Rules, 2002. The Tribunal determined the matter aligned with a prior ruling and that the appellant established a prima facie case. Recovery of the amounts in question was suspended pending appeal resolution.

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The Appellate Tribunal CESTAT Ahmedabad allowed the stay petitions for waiver of pre-deposit of amounts confirmed by the adjudicating authority. The appellant availed cenvat credit for discharging duty liability after defaulting in payment of central excise duty as per Rule 8 of Central Excise Rules, 2002. The Tribunal found that the issue was covered by a previous decision and that the appellant had made a prima facie case. Recovery of amounts involved was stayed until the disposal of appeals.

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