https://www.taxtmi.com/caselaws?id=125425 The tribunal denied the appellant's request for a stay of the order to waive the pre-deposit of duty, penalty, and interest due to insufficient evidence supporting the utilization of materials for manufacturing capital goods and repairs, leading to the denial of Cenvat Credit. Despite the denial of the duty and interest waiver, the tribunal exercised discretion in waiving the penalty amount, emphasizing compliance with statutory provisions and a balanced approach in line with previous decisions. en-us Mon, 04 May 2009 00:00:00 +0530 Tue, 23 Oct 2012 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125425 The tribunal denied the appellant's request for a stay of the order to waive the pre-deposit of duty, penalty, and interest due to insufficient evidence supporting the utilization of materials for manufacturing capital goods and repairs, leading to the denial of Cenvat Credit. Despite the denial of the duty and interest waiver, the tribunal exercised discretion in waiving the penalty amount, emphasizing compliance with statutory provisions and a balanced approach in line with previous decisions. Case-Laws Central Excise Mon, 04 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125425