https://www.taxtmi.com/caselaws?id=239364 The Tribunal granted the appellant's request for a waiver of pre-deposit of cenvat credit, interest, and penalty amounting to Rs.2,70,87,651/- on items used for constructing an oxygen generating plant within the factory premises. The Tribunal found that the capital goods were eligible for credit and used for the plant's construction, similar to a previous case involving the same entity. As there was no dispute over the goods' utilization and the facts were identical, the Tribunal concluded in favor of the appellant, staying the recovery pending appeal disposal. en-us Tue, 09 Jul 2013 00:00:00 +0530 Tue, 12 Nov 2013 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239364 The Tribunal granted the appellant's request for a waiver of pre-deposit of cenvat credit, interest, and penalty amounting to Rs.2,70,87,651/- on items used for constructing an oxygen generating plant within the factory premises. The Tribunal found that the capital goods were eligible for credit and used for the plant's construction, similar to a previous case involving the same entity. As there was no dispute over the goods' utilization and the facts were identical, the Tribunal concluded in favor of the appellant, staying the recovery pending appeal disposal. Case-Laws Central Excise Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239364