TMI Blog2013 (11) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - The appellant has been informing the Revenue Authorities by way of filing returns and availing the cenvat credit when there were two streams of judgments which indicated contrary, a case has been made out by the appellant for the waiver of the pre-deposit of the amounts only on the ground of limitation - The application for waiver of pre- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 2009-10. It is his submission that during the relevant period they had always filed the returns with the authorities and in the reply to the show cause notice which has been specifically pointed out that the items were used for repairs and maintenance of the machinery and also for fabrication of the machinery. It is his submission that the decision of the Vandana Global came in 2010 and prior t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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