https://www.taxtmi.com/caselaws?id=47641 Interference with a CESTAT pre-deposit order is limited to cases of arbitrary exercise of discretion, and a writ court will ordinarily not substitute its own view. In this matter concerning Cenvat credit on items such as platforms, ladders, sheds and a bunker, the Tribunal prima facie found some inputs ineligible and directed deposit of 50% of the duty demanded. The High Court found no basis for a complete waiver because the petitioner did not demonstrate financial hardship, and it held that the Tribunal was not required to examine each item individually at the interim stage. The writ petition was dismissed, with time extended for making the pre-deposit. en-us Wed, 30 Nov 2005 00:00:00 +0530 Fri, 30 Jul 2010 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47641 Interference with a CESTAT pre-deposit order is limited to cases of arbitrary exercise of discretion, and a writ court will ordinarily not substitute its own view. In this matter concerning Cenvat credit on items such as platforms, ladders, sheds and a bunker, the Tribunal prima facie found some inputs ineligible and directed deposit of 50% of the duty demanded. The High Court found no basis for a complete waiver because the petitioner did not demonstrate financial hardship, and it held that the Tribunal was not required to examine each item individually at the interim stage. The writ petition was dismissed, with time extended for making the pre-deposit. Case-Laws Central Excise Wed, 30 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47641