Prima facie waiver of pre-deposit granted in Cenvat credit dispute over supporting steel structures, subject to partial deposit.

Eligibility for Cenvat credit on iron and steel items used as supporting structures in a boiler unit was treated as an arguable issue, and the appellant was found to have made out a prima facie case in the substantive appeal. On that basis, waiver of pre-deposit was considered appropriate, but revenue protection was secured by requiring deposit of 50% of the duty already assessed and confirmed after giving credit for amounts already paid. The appeal was therefore allowed to proceed without full pre-deposit subject to conditional compliance.

---

---

Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit in the appeal against disallowance of Cenvat credit on iron and steel items used as supporting structures of boiler units.

Analysis: The dispute concerned eligibility of Cenvat credit on duty paid goods used as supporting structures in the appellant's sugar manufacturing unit. The Court noted the orders of the authorities below and the cited precedents, and found that the appellant had raised an arguable case in the substantive appeal. On that basis, waiver of pre-deposit was considered appropriate, while securing the revenue by directing a partial deposit of the duty already confirmed.

Conclusion: The appellant was granted waiver of pre-deposit subject to depositing 50% of the duty as assessed and confirmed, after giving credit for amounts already deposited.

Final Conclusion: The appeal was permitted to proceed without full pre-deposit, with conditional compliance protecting the revenue interest.

---