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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery in a demand arising from clearance of inputs to a 100% EOU without reversal of Cenvat credit.
Analysis: The Tribunal noted that the appellant had supplied the goods for use in a 100% EOU and that, prima facie, such clearance was treated as a deemed export under the Exim Policy. It also found prima facie support in Notification No. 1/95-C.E. dated 4-1-1995, which allowed exemption where goods were removed to an EOU. On that basis, the Tribunal held that the duty demand was not sustainable at the interim stage and that pre-deposit should be dispensed with.
Conclusion: The appellant was entitled to waiver of pre-deposit and stay of recovery pending the appeals.
Ratio Decidendi: Where a prima facie exemption applies to supplies made to a 100% EOU and the clearance is treated as deemed export, pre-deposit of the disputed duty may be waived and recovery stayed pending appeal.
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