https://www.taxtmi.com/caselaws?id=84315 Waiver of pre-deposit pending appeal was granted on a prima facie showing that exemption under Notification No. 175/86 could still be available despite Modvat credit issues, where separate accounts were maintained. The Tribunal relied on a Board clarification that credit on inputs used for export production could not be denied merely because the assessee claimed full exemption for home clearances under the notification. On that basis, the appellant established a sufficient case for interim relief, and pre-deposit of duty was waived pending appeal. en-us Wed, 05 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 11:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84315 Waiver of pre-deposit pending appeal was granted on a prima facie showing that exemption under Notification No. 175/86 could still be available despite Modvat credit issues, where separate accounts were maintained. The Tribunal relied on a Board clarification that credit on inputs used for export production could not be denied merely because the assessee claimed full exemption for home clearances under the notification. On that basis, the appellant established a sufficient case for interim relief, and pre-deposit of duty was waived pending appeal. Case-Laws Central Excise Wed, 05 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84315