2013 (12) TMI 1393

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..... Chakraborty, A.C. (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of pre-deposit of duty of Rs.2,50,80,074/- and equal amount of penalty imposed under Rule 15 (2) of Cenvat Credit Rules, 2004. 2. At the outset, the Ld. Advocate has submitted that they availed Cenvat credit on iron and steel articles, viz., Flange, Bar, Sheets, SS Patta/Patti, Angles, Joist, Beams, Chequere .....

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..... d in the present case is from April, 2005 to June, 2009 and major portion of the demand has been raised beyond the normal period of limitation. This Tribunal has been taking a consistent view by allowing the stay petition un-conditionally in those cases, where the issue involved is the availment of cenvat credit on the angles, channels, beams etc. used in the factory as capital goods or in the man .....

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