Prima facie Cenvat credit entitlement supported waiver of pre-deposit and stay where installation facts were undisputed.

Capital goods received before 1 April 2000 but installed on or after that date were treated as prima facie eligible for Cenvat credit under the cited rule, subject to the prescribed limit, because the installation facts were undisputed. On the deemed credit issue, an earlier Tribunal decision in a similar matter supported the appellant's claim, and the Board's circular did not displace the clear wording of the rule for the limited purpose of a prima facie view. The appellant therefore established a strong prima facie case and was entitled to waiver of pre-deposit and stay of recovery.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery on the strength of a prima facie case regarding denial of Cenvat credit and deemed credit.

Analysis: The capital goods were received before 1 April 2000 but installed on or after that date, and the cited rule permitted availment of credit in such circumstances subject to the prescribed limit. The record showed no dispute on the factual position of installation, making the appellant prima facie eligible for the credit. On the deemed credit issue, the Tribunal's earlier decision in a similar matter supported the appellant's claim. The Board's circular did not displace the clear language of the rule for the limited purpose of forming a prima facie view.

Conclusion: The appellant established a strong prima facie case and was entitled to waiver of pre-deposit and stay of recovery.

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