https://www.taxtmi.com/caselaws?id=93840 Pre-deposit of duty and penalty was treated as unnecessary where credit had been taken before installation of imported goods, but the goods were admittedly installed in the factory. Reversal of the premature credit and its re-credit after installation would create no net revenue effect, making the dispute revenue neutral. Relying on the applicable Larger Bench view, the matter was considered fit for waiver of pre-deposit, and recovery remained stayed during pendency of the appeal. en-us Mon, 04 Sep 2000 00:00:00 +0530 Thu, 17 Nov 2011 12:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93840 Pre-deposit of duty and penalty was treated as unnecessary where credit had been taken before installation of imported goods, but the goods were admittedly installed in the factory. Reversal of the premature credit and its re-credit after installation would create no net revenue effect, making the dispute revenue neutral. Relying on the applicable Larger Bench view, the matter was considered fit for waiver of pre-deposit, and recovery remained stayed during pendency of the appeal. Case-Laws Central Excise Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93840