https://www.taxtmi.com/caselaws?id=241629 The Tribunal granted the appellant's stay petition, waiving the pre-deposit of duty amount, interest, and penalty. It found a prima facie case supporting the appellant's eligibility for cenvat credit on MS plates, angles, channels, etc., used for fabrication, despite the Department's objections post the Vandana Global judgment. The Tribunal also acknowledged the limitation period issue, agreeing that the demand seemed affected by limitation. The recovery of amounts was stayed pending the appeal's final disposal, with the bonafide belief post-2008 left for further examination. en-us Mon, 29 Apr 2013 00:00:00 +0530 Sat, 28 Dec 2013 09:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241629 The Tribunal granted the appellant's stay petition, waiving the pre-deposit of duty amount, interest, and penalty. It found a prima facie case supporting the appellant's eligibility for cenvat credit on MS plates, angles, channels, etc., used for fabrication, despite the Department's objections post the Vandana Global judgment. The Tribunal also acknowledged the limitation period issue, agreeing that the demand seemed affected by limitation. The recovery of amounts was stayed pending the appeal's final disposal, with the bonafide belief post-2008 left for further examination. Case-Laws Central Excise Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241629