https://www.taxtmi.com/caselaws?id=242516 Eligibility for Cenvat credit on iron and steel items used as supporting structures in a boiler unit was treated as an arguable issue, and the appellant was found to have made out a prima facie case in the substantive appeal. On that basis, waiver of pre-deposit was considered appropriate, but revenue protection was secured by requiring deposit of 50% of the duty already assessed and confirmed after giving credit for amounts already paid. The appeal was therefore allowed to proceed without full pre-deposit subject to conditional compliance. en-us Fri, 15 Mar 2013 00:00:00 +0530 Fri, 17 Jan 2014 11:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242516 Eligibility for Cenvat credit on iron and steel items used as supporting structures in a boiler unit was treated as an arguable issue, and the appellant was found to have made out a prima facie case in the substantive appeal. On that basis, waiver of pre-deposit was considered appropriate, but revenue protection was secured by requiring deposit of 50% of the duty already assessed and confirmed after giving credit for amounts already paid. The appeal was therefore allowed to proceed without full pre-deposit subject to conditional compliance. Case-Laws Central Excise Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242516