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<h1>CEGAT New Delhi grants stay for waiver of duty, remands case for re-consideration due to missed circular</h1> The Appellate Tribunal CEGAT, New Delhi allowed the stay application for waiver of pre-deposit of duty amounting to Rs. 45,90,900/- and stayed the ... Modvat - Capital goods The Appellate Tribunal CEGAT, New Delhi allowed the stay application for waiver of pre-deposit of duty amounting to Rs. 45,90,900/- and stayed the recovery proceedings. The issue related to Modvat credit on capital goods imported under Project Import regulations. The Tribunal remanded the matter back to the Commissioner for re-consideration as a relevant circular was not considered during the initial adjudication. The appellant was given an opportunity to substantiate their claim during the re-adjudication proceedings.
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