Prima facie entitlement to Cenvat credit led to waiver of pre-deposit and stay of recovery in an import duty dispute.

In a dispute over denial of Cenvat credit on special additional duty paid on imported goods, the Tribunal found no dispute about receipt of duty-paid inputs, their use in the factory, or the duty-paid character of the goods. It also noted that the cited precedent supported the appellant at least prima facie. On that basis, the appellant established a prima facie case for interim relief, and waiver of pre-deposit was granted with recovery stayed until disposal of the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in the dispute concerning denial of Cenvat credit on special additional duty paid on imported goods.

Analysis: The record showed no dispute regarding receipt of duty-paid inputs, their consumption in the factory, or the duty-paid nature of the goods. The Tribunal also noted that the cited precedent supported the appellant's case at least prima facie. On that basis, the appellant was found to have made out a prima facie case for interim relief.

Conclusion: Waiver of pre-deposit was granted and recovery was stayed till disposal of the appeal.

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