https://www.taxtmi.com/caselaws?id=86096 Interim relief was considered in a Modvat credit dispute involving liquid nitrogen used in manufacturing and testing. The Tribunal found no adequate prima facie basis to conclude that the input was used in the claimed stages of manufacture or that nitrogen-based testing was compulsory before marketing, so it declined an absolute stay and refused waiver of pre-deposit in full. It nevertheless granted conditional relief by directing deposit of the duty amount for hearing of the appeal and dispensing with the penalty on that payment. The substantive admissibility of Modvat credit and whether testing formed part of manufacture were left for determination at the regular hearing. en-us Fri, 10 Jan 1997 00:00:00 +0530 Wed, 10 Aug 2011 12:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86096 Interim relief was considered in a Modvat credit dispute involving liquid nitrogen used in manufacturing and testing. The Tribunal found no adequate prima facie basis to conclude that the input was used in the claimed stages of manufacture or that nitrogen-based testing was compulsory before marketing, so it declined an absolute stay and refused waiver of pre-deposit in full. It nevertheless granted conditional relief by directing deposit of the duty amount for hearing of the appeal and dispensing with the penalty on that payment. The substantive admissibility of Modvat credit and whether testing formed part of manufacture were left for determination at the regular hearing. Case-Laws Central Excise Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86096