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    <title>2013 (10) TMI 1043 - CESTAT KOLKATA</title>
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    <description>Complete waiver of pre-deposit was not granted in a Cenvat credit dispute on structural items, as the Tribunal distinguished between the time-barred portion of the demand and the portion within the normal period. It accepted waiver for the demand found to be beyond limitation, but required partial deposit for the admissible normal-period demand. The applicant was directed to deposit 25% of the demand attributable to the normal period, after which the balance was waived and recovery stayed during the appeal.</description>
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      <description>Complete waiver of pre-deposit was not granted in a Cenvat credit dispute on structural items, as the Tribunal distinguished between the time-barred portion of the demand and the portion within the normal period. It accepted waiver for the demand found to be beyond limitation, but required partial deposit for the admissible normal-period demand. The applicant was directed to deposit 25% of the demand attributable to the normal period, after which the balance was waived and recovery stayed during the appeal.</description>
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