https://www.taxtmi.com/caselaws?id=94764 Modvat credit under the Central Excise Rules was treated as available only where inputs were used in or in relation to manufacture of final products, and the appellants were considered to have irregularly availed and utilised credit. Their objections that they were not manufacturers, that the demand and penalties lacked jurisdiction, and that the notice had been exceeded did not displace the core allegation of wrongful credit availment and use. On the materials before it, no strong prima facie case was shown for complete waiver of pre-deposit, so conditional pre-deposit of duty and penalty was directed while recovery of the balance was stayed pending the appeals on compliance. en-us Tue, 08 Sep 1998 00:00:00 +0530 Sat, 03 Dec 2011 16:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94764 Modvat credit under the Central Excise Rules was treated as available only where inputs were used in or in relation to manufacture of final products, and the appellants were considered to have irregularly availed and utilised credit. Their objections that they were not manufacturers, that the demand and penalties lacked jurisdiction, and that the notice had been exceeded did not displace the core allegation of wrongful credit availment and use. On the materials before it, no strong prima facie case was shown for complete waiver of pre-deposit, so conditional pre-deposit of duty and penalty was directed while recovery of the balance was stayed pending the appeals on compliance. Case-Laws Central Excise Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94764