https://www.taxtmi.com/caselaws?id=88012 Waiver of pre-deposit was justified where the assessee showed a strong prima facie case on entitlement to input credit under Rule 57A and on limitation. The demand treated the goods as part of a tundish and therefore excluded from credit, but the exclusion clause did not appear to cover parts of excluded items, and the goods were also plausibly characterised as refractory material. On limitation, the notice was issued long after the relevant credit period, with no clear finding of suppression or non-declaration to support the extended period. Recovery was therefore stayed and deposit of duty and penalty dispensed with. en-us Mon, 23 Jun 1997 00:00:00 +0530 Wed, 14 Sep 2011 14:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88012 Waiver of pre-deposit was justified where the assessee showed a strong prima facie case on entitlement to input credit under Rule 57A and on limitation. The demand treated the goods as part of a tundish and therefore excluded from credit, but the exclusion clause did not appear to cover parts of excluded items, and the goods were also plausibly characterised as refractory material. On limitation, the notice was issued long after the relevant credit period, with no clear finding of suppression or non-declaration to support the extended period. Recovery was therefore stayed and deposit of duty and penalty dispensed with. Case-Laws Central Excise Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88012