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<h1>Appellate Tribunal directs deposit of 50% dues, allowing use of unutilized RG 23A Part II credit</h1> The Appellate Tribunal CEGAT, New Delhi directed M/s. Super Cassettes Industries Ltd. to deposit 50% of the amount due, allowing pre-deposit from their ... Stay/Dispensation of pre-deposit The Appellate Tribunal CEGAT, New Delhi directed M/s. Super Cassettes Industries Ltd. to deposit 50% of the amount due from them after considering amounts already paid. They were allowed to make the pre-deposit from their unutilized RG 23A Part II balance if it was undisputed MODVAT credit. Compliance was to be reported by 9-2-1995.