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TMI Blog2009 (1) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : D.N. Panda, Member (J)]. Ld. Counsel Shri K.K. Anand pleads that various steel construction materials such as CTD Bar, Joists, H.R. Sheets, M.S. Angle, Plate, M.S. Beam, M.S. Channel, Asbestos Sheet used in the various constructions are entitled to Cenvat credit but the ld. Authority below without examining the definition of capital goods abruptly came to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Vandana Global Ltd. v. CCE, Raipur reported in 2008 (230) E.L.T. 169, the appellant is entitled to waiver of pre-deposit since the matter has been referred to Larger Bench. Therefore, his prayer is that during the pendency of the appeal, pre-deposit may be waived. 2. Ld. DR appearing on behalf of the Revenue submits that mere pedency of the matter before Larger Bench does not ipso facto g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorough examination of the facts. 3. Heard both sides and perused the records. 4. We have tried to find out whether the definition of capital goods takes the goods of the appellant to its fold. We fail to understand that when the appellant has failed to submit relevant information to the adjudicating authority how benefit can be given without examination. We have also noticed that the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides. On consideration of entire matter as above, prima facie, we do not find merits in the case of the appellant for total waiver of pre-deposit. We direct the appellant to make pre-deposit of Rs. 20 lakhs (Rs. twenty lakhs) within six weeks from today. If the appellant makes such pre-deposit and makes compliance on 2-3-09, realization of the balance demand inclusive of penalty shall be stayed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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