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<h1>Waiver of Pre-Deposit Granted for Crane Supply Case</h1> <h3>FURNACE & FOUNDRY EQUIPMENT CO. Versus COMMISSIONER OF C. EX., MUMBAI-II</h3> FURNACE & FOUNDRY EQUIPMENT CO. Versus COMMISSIONER OF C. EX., MUMBAI-II - 2005 (184) E.L.T. 373 (Tri. - Mumbai) The application for waiver of pre-deposit of duty and penalty was granted by the Appellate Tribunal CESTAT, Mumbai. The demand was confirmed due to denial of benefit of Notification 6/2002 for EOT cranes supplied to M/s. Balrampur Chini Mills Ltd. The Tribunal found force in the contention that the cranes are complete conversion devices producing energy, eligible for the benefit of the notification. Pre-deposit of duty and penalty was waived, and recovery stayed pending appeal.