https://www.taxtmi.com/caselaws?id=88390 At the stay stage, waiver of pre-deposit may be granted where the assessee shows a better prima facie case on Modvat admissibility and the balance of circumstances favours interim relief. The dispute concerned credit on caustic soda, organic surface active agents, lubricating oils and greases used in manufacturing sugar and molasses. The appellants maintained that the cleaning agents were used for pipelines and machinery through which intermediate products passed, while the oils and greases were necessary for machine functioning. Relying on supporting Tribunal decisions and the totality of facts, the majority view found a stronger prima facie case and granted waiver of duty and penalty pre-deposit. en-us Thu, 26 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 15:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88390 At the stay stage, waiver of pre-deposit may be granted where the assessee shows a better prima facie case on Modvat admissibility and the balance of circumstances favours interim relief. The dispute concerned credit on caustic soda, organic surface active agents, lubricating oils and greases used in manufacturing sugar and molasses. The appellants maintained that the cleaning agents were used for pipelines and machinery through which intermediate products passed, while the oils and greases were necessary for machine functioning. Relying on supporting Tribunal decisions and the totality of facts, the majority view found a stronger prima facie case and granted waiver of duty and penalty pre-deposit. Case-Laws Central Excise Thu, 26 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88390