2013 (10) TMI 264

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..... are used for laying down the foundation which are attached to earth and cannot be said to be cenvatable items - Held that:- The issue is arguable and contentious – the appellant has not been able to make out a good prima facie case in its favour so as to allow the stay petition unconditionally - We further note that no financial hardship stand pleaded before us - Partial Stay granted. - Appeal No .....

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..... onents and structural of conveyor foundations. As per the said agreement various raw materials / inputs were to be supplied by the appellant to the manufacturer. The dispute in the present appeal relates to availment of Cenvat credit of duty paid on such raw materials, which the appellant has supplied to the manufacturer. In addition, the appellant has also availed Cenvat credit in respect of cert .....

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..... period is also contentious issue. Suffice it to say that appellant has not been able to make out a good prima facie case in its favour so as to allow the stay petition unconditionally. We further note that no financial hardship stand pleaded before us. We accordingly, after taking into account the overall facts and circumstances of the case, direct the applicant to deposit an amount of Rs.2,00,00 .....

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