2013 (9) TMI 840

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..... DER This appeal is against the decision in the impugned order demanding Cenvat credit of Rs. 2,24,154/- taken by the appellant on steel forgings sold by the appellants to their customers and received by them for re-process. The Cenvat credit has been demanded on the ground that facility for dealing with goods requiring minor or more repair, reconditioning etc. and not for recycling their material .....

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..... nd if it does not amount to manufacture, appropriate Cenvat credit has to be reversed. The learned Consultant submits that it is not the case herein that the appellant has not reversed the Cenvat credit taken. In view of this, I find that the appellant has made out prima facie case in their favour for waiver of pre-deposit and grant of stay. Accordingly, the requirement of pre-deposit of the amoun .....

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