2013 (10) TMI 1043
X X X X Extracts X X X X
X X X X Extracts X X X X
....iswas, Supdt. (A.R.) ORDER Per DR.D.M. MISRA This is an application filed seeking waiver of pre-deposit of Cenvat Credit of Rs.58,22,335/- and equal amount of penalty imposed under Rule 15 (2) of Cenvat Credit Rules, read with Section 11AC of CEA, 1944. 2. The Ld. Advocate Shri S.P. Mazumder for the applicant has submitted that the applicant availed Cenvat Credit on M.S. Joists, M.S. C....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Angles, M.S. Plate, M.S. Beam, H.R. Plate etc. claimed to be capital goods/inputs and the applicability of Larger Bench decision in the case of Vandana Global reported in 2010 (253) ELT 440 (Tri-LB). This Tribunal has been taking a consistent view allowing the stay application of the assesses where extended period of limitation is invoked and directed pre-deposit where normal period is involved. I....


TaxTMI