2013 (11) TMI 623

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....A.R.) ORDER Per DR. D.M. MISRA: These two applications are filed by the applicant seeking waiver of pre-deposit of Cenvat Credit of Rs.4,54,28,131/- (Appeal No. 399/11) and Rs.15,00,544.66 for the (Appeal No. 400/11) and equal amount of penalty in each case. 2. The Ld. Advocate Shri N.K. Chowdhury appearing for the applicant has submitted that the issue involved in the present case relates to ....

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....has been closed since November, 2010. The Ld. Advocate pleaded that on this ground, the applications for waiver of pre-deposit of all dues be allowed. 3. Heard the Ld. A.R. for the Revenue. The Ld. A.R. for the Revenue has submitted that this Tribunal has been taking a consistent view relating to availability of CENVAT Credit on Angles, Channels, TMT Bars etc. as capital goods by allowing the sta....