https://www.taxtmi.com/caselaws?id=92657 Interim relief against recovery of disputed Modvat credit was justified where the appellants had already declared the input under Rule 57G and its use in manufacture, and the dispute concerned the applicable tariff entry for the input at the stay stage. The tribunal treated that prima facie position as sufficient for partial protection, while balancing the revenue interest by imposing a condition to freeze Modvat credit or deposit the specified amount in cash within one month. Recovery of the remaining demand was stayed subject to compliance with that condition. en-us Wed, 13 Jan 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92657 Interim relief against recovery of disputed Modvat credit was justified where the appellants had already declared the input under Rule 57G and its use in manufacture, and the dispute concerned the applicable tariff entry for the input at the stay stage. The tribunal treated that prima facie position as sufficient for partial protection, while balancing the revenue interest by imposing a condition to freeze Modvat credit or deposit the specified amount in cash within one month. Recovery of the remaining demand was stayed subject to compliance with that condition. Case-Laws Central Excise Wed, 13 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92657