https://www.taxtmi.com/caselaws?id=239764 The Tribunal ruled in favor of the appellant, granting the waiver of CENVAT Credit, interest, and penalty. The appellant's claim that M.S. plates, nuts & bolts were used for fabrication purposes in a furnace was supported by evidence and not disputed by the Department. The Tribunal found a prima facie case for waiving the pre-deposit, noting the appellant's consistent stance and lack of objection from the Department. Recovery of the amounts was stayed until the appeal's final disposal, considering the potential time-barred nature of the show cause notice. en-us Fri, 05 Jul 2013 00:00:00 +0530 Sat, 16 Nov 2013 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239764 The Tribunal ruled in favor of the appellant, granting the waiver of CENVAT Credit, interest, and penalty. The appellant's claim that M.S. plates, nuts & bolts were used for fabrication purposes in a furnace was supported by evidence and not disputed by the Department. The Tribunal found a prima facie case for waiving the pre-deposit, noting the appellant's consistent stance and lack of objection from the Department. Recovery of the amounts was stayed until the appeal's final disposal, considering the potential time-barred nature of the show cause notice. Case-Laws Central Excise Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239764