https://www.taxtmi.com/caselaws?id=239973 The appellant sought waiver of pre-deposit and stay of recovery for denied CENVAT credit on materials like MS plates, angles, etc. The appellant argued that some materials were used in shed construction, qualifying as inputs under Rule 2(k). The presiding officer found insufficient evidence for a portion of the claim and directed pre-deposit of Rs.1,90,542. Compliance would lead to waiver and stay against the remaining dues. The case emphasizes the importance of substantiating credit claims, considering legislative amendments' impact on input definitions, and complying with procedural requirements for fair adjudication in tax matters. en-us Thu, 23 May 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239973 The appellant sought waiver of pre-deposit and stay of recovery for denied CENVAT credit on materials like MS plates, angles, etc. The appellant argued that some materials were used in shed construction, qualifying as inputs under Rule 2(k). The presiding officer found insufficient evidence for a portion of the claim and directed pre-deposit of Rs.1,90,542. Compliance would lead to waiver and stay against the remaining dues. The case emphasizes the importance of substantiating credit claims, considering legislative amendments' impact on input definitions, and complying with procedural requirements for fair adjudication in tax matters. Case-Laws Central Excise Thu, 23 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239973