https://www.taxtmi.com/caselaws?id=93528 Conditional waiver of pre-deposit was granted where the dispute concerned Modvat credit on inputs under processing when the applicants shifted from the Modvat scheme to the SSI exemption scheme. The Tribunal treated the applicability of the relevant Modvat provisions as arguable in light of a Larger Bench decision and noted that no specific plea of financial hardship had been made, although the applicants were an SSI unit. Relief was therefore limited to a partial deposit, with recovery of the balance stayed pending appeal. en-us Sun, 09 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 11:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93528 Conditional waiver of pre-deposit was granted where the dispute concerned Modvat credit on inputs under processing when the applicants shifted from the Modvat scheme to the SSI exemption scheme. The Tribunal treated the applicability of the relevant Modvat provisions as arguable in light of a Larger Bench decision and noted that no specific plea of financial hardship had been made, although the applicants were an SSI unit. Relief was therefore limited to a partial deposit, with recovery of the balance stayed pending appeal. Case-Laws Central Excise Sun, 09 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93528