https://www.taxtmi.com/caselaws?id=125528 In a dispute over Cenvat credit on steel plates, angles, channels and joists used for fabrication of plant and machinery, the Tribunal held that the applicant had not established a prima facie case for complete waiver of pre-deposit of duty. On the materials before it, the Tribunal was not persuaded that the structural steel items qualified for the claimed credit on the basis urged by the applicant. It therefore directed deposit of the duty amount, while granting waiver of pre-deposit of interest and penalty until disposal of the appeal. en-us Tue, 21 Jul 2009 00:00:00 +0530 Fri, 26 Oct 2012 10:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125528 In a dispute over Cenvat credit on steel plates, angles, channels and joists used for fabrication of plant and machinery, the Tribunal held that the applicant had not established a prima facie case for complete waiver of pre-deposit of duty. On the materials before it, the Tribunal was not persuaded that the structural steel items qualified for the claimed credit on the basis urged by the applicant. It therefore directed deposit of the duty amount, while granting waiver of pre-deposit of interest and penalty until disposal of the appeal. Case-Laws Central Excise Tue, 21 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125528