https://www.taxtmi.com/caselaws?id=239205 Angle, sheet, section, flat and bar goods falling under Chapters 72 and 73 were treated as outside the definition of capital goods under the Cenvat Credit Rules, 2004, which weakened the appellant's prima facie case for a full stay against recovery. On that basis, complete waiver of pre-deposit was declined and only partial relief was granted. The appellant was required to deposit 50% of the duty as pre-deposit, and recovery of the balance was stayed subject to compliance until disposal of the appeal. en-us Tue, 09 Jul 2013 00:00:00 +0530 Fri, 08 Nov 2013 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239205 Angle, sheet, section, flat and bar goods falling under Chapters 72 and 73 were treated as outside the definition of capital goods under the Cenvat Credit Rules, 2004, which weakened the appellant's prima facie case for a full stay against recovery. On that basis, complete waiver of pre-deposit was declined and only partial relief was granted. The appellant was required to deposit 50% of the duty as pre-deposit, and recovery of the balance was stayed subject to compliance until disposal of the appeal. Case-Laws Central Excise Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239205