https://www.taxtmi.com/caselaws?id=202503 The Tribunal granted the application for waiver of pre-deposit of duty, interest, and penalty in a case concerning the denial of credit for HR plates used in the fabrication of capital goods. Citing a decision by the Larger Bench, it was determined that items like HR plates, when used in the fabrication of supporting structures, qualify as inputs for capital goods. The Tribunal set aside the initial order, waived the pre-deposit amounts, and remanded the matter to the Adjudicating Authority for reconsideration in accordance with the precedent established by the Larger Bench. en-us Mon, 14 Feb 2011 00:00:00 +0530 Wed, 30 Mar 2011 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202503 The Tribunal granted the application for waiver of pre-deposit of duty, interest, and penalty in a case concerning the denial of credit for HR plates used in the fabrication of capital goods. Citing a decision by the Larger Bench, it was determined that items like HR plates, when used in the fabrication of supporting structures, qualify as inputs for capital goods. The Tribunal set aside the initial order, waived the pre-deposit amounts, and remanded the matter to the Adjudicating Authority for reconsideration in accordance with the precedent established by the Larger Bench. Case-Laws Central Excise Mon, 14 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202503