https://www.taxtmi.com/caselaws?id=245141 The court granted a waiver of predeposit of dues and stayed the collection of dues during appeal proceedings in a case concerning CENVAT credit on parts and accessories of capital goods. The appellant's detailed worksheet specifying materials and usage was deemed insufficient by authorities. The judge criticized the lack of verification by authorities and leaned towards accepting the appellant's declarations, ultimately ruling in favor of the appellant regarding the credit claimed for items like welding electrodes. The judgment highlighted conflicting decisions by different High Courts on the issue, ultimately favoring the appellant's position. en-us Wed, 30 Jan 2013 00:00:00 +0530 Tue, 02 Jul 2013 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245141 The court granted a waiver of predeposit of dues and stayed the collection of dues during appeal proceedings in a case concerning CENVAT credit on parts and accessories of capital goods. The appellant's detailed worksheet specifying materials and usage was deemed insufficient by authorities. The judge criticized the lack of verification by authorities and leaned towards accepting the appellant's declarations, ultimately ruling in favor of the appellant regarding the credit claimed for items like welding electrodes. The judgment highlighted conflicting decisions by different High Courts on the issue, ultimately favoring the appellant's position. Case-Laws Central Excise Wed, 30 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245141