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TMI Blog2014 (1) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered in great detail and that may not be possible at this stage - prima facie, in view of the conflicting decisions during the relevant time, the appellant can be said to have made out a case for waiver of pre-deposit - the appellant has not deposited the interest on the CENVAT credit - the appellant is directed to deposit Rupees Five lakhs as pre-deposit – upon such submission rest of the dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to March 2008 and a show-cause notice was issued on 24.2.2009. The learned advocate submits that in this case, the demand of CENVAT credit availed on steel items is totally time-barred and he relies on several decisions to submit that in all such cases, unconditional stay has been granted. He also submits that till the issue was settled by the decision of the Larger Bench in the case of Vandana G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact of manufacture of component was not reflected in their Returns and availment of CENVAT credit was also not reflected. Therefore, the extended period has been correctly invoked. 3. We have considered the submissions. We find that this Tribunal has taken contrary views in cases where CENVAT credit has been availed on steel channels, angles, beams, joists, etc. for utilisation in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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