2013 (10) TMI 995

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....orty, Asstt. Commr. (A.R.) ORDER Per Dr. D. M. Misra: This is an application for waiver of pre-deposit of cenvat credit of Rs.1,55,52,751/- and equal amount of penalty imposed under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 2. The ld. Consultant appearing for the applicant has submitted that the applicant has availed Cenvat credit ....

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....both sides and perused the records. We find that the issue involved in the present case, relates to interpretation of eligibility of cenvat credit on angles, channels, beams etc. as capital goods/inputs and the applicability of the Larger Bench decision of this Tribunal in the case of Bandana Global Ltd. Vs. CCEx., Raipur reported in 2010 (253) ELT 440 (Tri-LB). This Tribunal has been taking a con....