https://www.taxtmi.com/caselaws?id=83037 Waiver of pre-deposit and stay of recovery were granted where the dispute concerned Modvat credit taken in relation to exempted final products. The assessee had paid duty on the final product only to avail credit, and had disclosed the intention to claim Modvat in the classification list. The department's objection raised a debatable issue on whether duty could be voluntarily paid on exempted goods, especially in light of changing trade notices and departmental practice. The matter was treated as arguable on merits, and hardship to the assessee was considered relevant in granting interim relief. en-us Wed, 12 Jan 1994 00:00:00 +0530 Sat, 09 Jul 2011 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83037 Waiver of pre-deposit and stay of recovery were granted where the dispute concerned Modvat credit taken in relation to exempted final products. The assessee had paid duty on the final product only to avail credit, and had disclosed the intention to claim Modvat in the classification list. The department's objection raised a debatable issue on whether duty could be voluntarily paid on exempted goods, especially in light of changing trade notices and departmental practice. The matter was treated as arguable on merits, and hardship to the assessee was considered relevant in granting interim relief. Case-Laws Central Excise Wed, 12 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83037