2014 (8) TMI 361

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....this application for seeking waiver of pre-deposit of duty, interest and penalty. 2. The fact is that the lower authorities have denied CENVAT credit availed by the applicant on capital goods viz. angles, channels, beams, nut-bolts guides etc. used to manufacture of "Vertical storage relating system" used for storing inputs and finished goods on the premise that the same do not qualify as capit....