2014 (1) TMI 325

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....filed for the waiver of pre-deposit of an amount of duty confirmed by the adjudicating authority as ineligible cenvat credit, interest thereof and equivalent amount of penalty. The adjudicating authority has come to such a conclusion on the ground that the appellant is not eligible for credit on the items like MS angles, beams, TMT bars, channels which have been used by them for the fabrication of....