https://www.taxtmi.com/caselaws?id=93432 On a prima facie examination of credit taken on disputed inputs, most disallowances were found to be covered by existing decisions recognising chemicals used in process treatment and materials used in conjunction with chemical processes as eligible inputs. Only a small balance relating to repair and maintenance materials remained, and the penalty was correspondingly viewed as reduced at this stage. Deposit of duty and penalty was therefore waived, recovery was stayed, and the appeal was listed for hearing on the appointed date. en-us Tue, 29 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 12:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93432 On a prima facie examination of credit taken on disputed inputs, most disallowances were found to be covered by existing decisions recognising chemicals used in process treatment and materials used in conjunction with chemical processes as eligible inputs. Only a small balance relating to repair and maintenance materials remained, and the penalty was correspondingly viewed as reduced at this stage. Deposit of duty and penalty was therefore waived, recovery was stayed, and the appeal was listed for hearing on the appointed date. Case-Laws Central Excise Tue, 29 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93432