Cenvat credit allowed for pre-deposit of Rs. 5 lakhs as per Appellate Tribunal; Revenue satisfied with payment verification.

The Appellate Tribunal CESTAT Ahmedabad confirmed that Cenvat credit could be used for the pre-deposit of Rs. 5 lakhs as directed. The Revenue's verification of payment was satisfied, and compliance with the stay order was noted, leading to the disposal of the miscellaneous application.

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The Appellate Tribunal CESTAT Ahmedabad directed the applicant to pre-deposit Rs. 5 lakhs, which was done through Cenvat account. The Revenue sought verification of payment, but it was confirmed that Cenvat credit can be used for pre-deposit. The compliance of the stay order was recorded, and the miscellaneous application was disposed of.

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