2013 (11) TMI 541

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....EMENT Per : Mr. M.V. Ravindran; These two stay petitions are filed for the waiver of pre-deposit of an amount of cenvat credit of Rs.2,70,87,651/-, interest thereof and equivalent amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority as ineligible cenvat credit availed by the appellant on the items which are used for construction/fabrication of oxygen ge....

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.... our notice that in an identical issue, the coordinate Bench of the Tribunal in the case of JSW Ispat Steel Ltd. order No.S/900/12/EB/C-II, dt.12.06.12 have been considering the issue of erection of oxygen generating plant supplied by M/s. Inox Air Products Ltd. We find that the facts as narrated in the said order dated 12.06.12 are identical to the facts which are before us in these two stay peti....