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of <h1>Tribunal Waives Pre-Deposit for Modvat Credit on Wire Inputs</h1> The Tribunal waived the pre-deposit of duty and penalty in a case concerning Modvat credit on wire inputs, as the applicants had rightfully availed credit ... Stay/Dispensation of pre-deposit The case involved a waiver of pre-deposit of duty and penalty arising from a dispute over Modvat credit on wire inputs. The Tribunal found that the applicants rightfully availed credit as the wire supplier had not claimed a refund of duty paid on drawn wire. The pre-deposit of duty and penalty was waived, and recovery stayed pending appeal.
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