2014 (1) TMI 321

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..... r [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ] - the issue is disputable issue of factual position - the applicant directed to deposit 50% of the duty as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant: Shri Piyush Kumar, Advocate For the Respondent: Shri Sanjay Jain, Au .....

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..... said demands stands confirmed by denying them the Cenvat credit availed in respect of various steel items such as channels, beams, joists, round, angles, plates etc. are used in supporting structural. We note that the law stand declared against the applicant by the Larger Bench of the Tribunal in the case of Vandana Global Ltd. vs. CCE, Raipur reported in 2010 (253) E.L.T. 440 (Tri. - LB). 3. It .....

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..... of such goods as supporting structural, the appellant is contending the use of the same for fabrication of capital goods. As such, at this interim stage, we are of the view that the ends of justice would meet if we direct the applicant to deposit 50% of the duties involved in both the cases. Subject to deposit of the said duties within a period of eight weeks from today, the pre-deposit of balanc .....

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