2014 (8) TMI 361

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ement of pre-deposit of the entire amount of duty, interest and penalty and stay recovery thereof during the pendency of the appeal - Stay granted. - E/89809/13-Mum - - - Dated:- 1-5-2014 - Ashok Jindal, J. For the Appellant : Shri Rajesh Ostwal, CA For the Respondent : Shri D D Joshi, Supdt. (AR) PER : Ashok Jindal The applicant filed this application for seeking waiver of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed reliance on the Larger Bench decision of this Tribunal in the case of Banco Products (India) Ltd. vs. CCE - 2009 (235) ELT 635 (Tri.LB). 4. On the other hand, the learned A.R. submits that the CENVAT credit availed by the applicant on capital goods viz. angles, channels, beams, nut-bolts guides etc. used to manufacture of Vertical storage relating system are neither inputs nor capital good .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X