2014 (3) TMI 701

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.... Kang: Heard both sides. Applicant filed this application for waiver of pre-deposit of duty amounting to Rs. 6,49,128/- interest and penalty. The demand is confirmed after denying the credit in respect of capital goods such as M.S. Plates, Angles, Channels, Joist etc. The contention of the applicant is that these items in question are used in the fabrication of capital goods or for the repai....

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....brication of capital goods or for the repair of capital goods without naming the capital goods. In these circumstances demand is rightly made. 3. Keeping in view the facts and circumstances of the case and in view of the Larger Bench decision in the case of Vandana Global (supra) I find that applicant had not made out a fit case for total waiver of duty. However, taking into consideration the f....