https://www.taxtmi.com/caselaws?id=249450 The Tribunal found that the applicants used iron and steel items for the fabrication of capital goods, making them eligible for cenvat credit. However, due to insufficient evidence on the quantity of items used, the Tribunal directed the applicant to make a predeposit of Rs. 10,00,000/- within six weeks. The waiver of the remaining duty, interest, and penalty was contingent upon this deposit. The recovery of the waived amount was stayed pending the outcome of the appeals, as the applicants failed to establish a prima facie case for complete waiver of the duty amount. en-us Wed, 12 Mar 2014 00:00:00 +0530 Fri, 11 Jul 2014 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249450 The Tribunal found that the applicants used iron and steel items for the fabrication of capital goods, making them eligible for cenvat credit. However, due to insufficient evidence on the quantity of items used, the Tribunal directed the applicant to make a predeposit of Rs. 10,00,000/- within six weeks. The waiver of the remaining duty, interest, and penalty was contingent upon this deposit. The recovery of the waived amount was stayed pending the outcome of the appeals, as the applicants failed to establish a prima facie case for complete waiver of the duty amount. Case-Laws Central Excise Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249450