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<h1>Appellate Tribunal CESTAT case on denial of credit under Cenvat Credit Rules, 2004</h1> <h3>HEG. LTD. Versus COMMISSIONER OF C. EX., RAIPUR</h3> HEG. LTD. Versus COMMISSIONER OF C. EX., RAIPUR - 2008 (9) S.T.R. 372 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi admitted an appeal regarding denial of credit on certain services under Cenvat Credit Rules, 2004. The applicant was directed to pre-deposit tax of Rs. 42,000/- and penalty of Rs. 4,000/- within six weeks. Pre-deposit of penalty was waived till appeal disposal. Compliance to be reported by 24th December, 2007.