2004 (6) TMI 376

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....R, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The application for waiver of pre-deposit of duty of Rs. 1,94,464/- and penalty of equal amount arises out of the order of the Commissioner of Customs (Appeals), who has upheld the order of the Jt. Commissioner who had held that Cenvat credit on capital goods namely "Cold Briquetting Plant" which is used for conversion of fi....