2014 (3) TMI 701

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..... apital goods. In these circumstances demand is rightly made. - following the decision in the case of Vandana Global (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)), applicant had not made out a fit case for total waiver of duty - Conditional stay granted. - Appeal No. 4083 of 2012-SM - S. O. NO. 55773 / 2013 - Dated:- 29-1-2013 - Mr. S.S. Kang, J. For the Appellant: Ms. Kranti Somani, Advocate .....

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..... that as the item in question are used for fabrication of capital goods which are used in or in relation to manufacture of the final product. Therefore, the credit is wrongly denied. 2. The Revenue has relied upon the Larger Bench decision of the Tribunal in the case Vandana Global reported as 2010 (253) ELT 440 to submit that the items in question credit has rightly been denied. Applicant had p .....

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