2013 (11) TMI 1150

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....espondent: Shri N. Jagdish, Superintendent (AR) ORDER This application filed by the appellant seeks waiver of pre-deposit and stay of recovery mainly against denial of CENVAT credit of Rs.2,60,249/- on MS plates, angles, channels, beams, rounds, sheets, etc. and on welding electrodes for the period August to December 2009. After perusing the records and hearing both sides, I find that the ca....

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....ls qualify to be inputs covered by the definition of 'input' under Rule 2(k) of the CENVAT Credit Rules, 2004. Therefore, waiver of pre-deposit and stay of recovery are prayed for. 2. Per contra, the learned Superintendent (AR) points out that the steel items and welding electrodes were used by the appellant predominantly for a period after the scope of the definition of 'input' was restricted,....