https://www.taxtmi.com/caselaws?id=87287 A prima facie case for waiver of pre-deposit was found where Modvat credit was denied only on a technical objection that the word "cantt" did not appear in the delivery note address. The description of the goods, proof of duty payment, receipt of the goods, and eligibility of the input were not disputed, and the documents showed no infirmity. The objection raised was also not the basis of the show cause notice. Waiver of pre-deposit was therefore granted, and recovery of duty and penalty was stayed until disposal of the appeal. en-us Wed, 17 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 10:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87287 A prima facie case for waiver of pre-deposit was found where Modvat credit was denied only on a technical objection that the word "cantt" did not appear in the delivery note address. The description of the goods, proof of duty payment, receipt of the goods, and eligibility of the input were not disputed, and the documents showed no infirmity. The objection raised was also not the basis of the show cause notice. Waiver of pre-deposit was therefore granted, and recovery of duty and penalty was stayed until disposal of the appeal. Case-Laws Central Excise Wed, 17 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87287