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<h1>CEGAT Mumbai Waives Pre-deposit & Stay of Duty Recovery in Scrap Duty Case</h1> The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit and stay of duty recovery in a case concerning duty payment on scrap for manufacturing ... Modvat The Appellate Tribunal CEGAT, Mumbai condoned the delay in filing the supplementary appeal. The case involved duty payment on scrap used to manufacture aluminium containers. The original order was reversed by the Commissioner (Appeals), but the Tribunal granted waiver of pre-deposit and stay of duty recovery, as the assessee did not cause revenue loss.