https://www.taxtmi.com/caselaws?id=95078 A prima facie case for waiver of pre-deposit may be established where the appellant's claim is supported by the applicable CBEC circular on depreciation for capital goods in a 100% EOU. The Tribunal noted that the department's objection was based on the view that March 1996 production was only trial production because of the small quantity manufactured, but the circular directed that the depreciation period runs from the date the capital goods are put into the manufacturing process until their clearance to the Domestic Tariff Area. On that basis, pre-deposit of duty and penalty was dispensed with and recovery stayed pending appeal. en-us Thu, 09 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95078 A prima facie case for waiver of pre-deposit may be established where the appellant's claim is supported by the applicable CBEC circular on depreciation for capital goods in a 100% EOU. The Tribunal noted that the department's objection was based on the view that March 1996 production was only trial production because of the small quantity manufactured, but the circular directed that the depreciation period runs from the date the capital goods are put into the manufacturing process until their clearance to the Domestic Tariff Area. On that basis, pre-deposit of duty and penalty was dispensed with and recovery stayed pending appeal. Case-Laws Central Excise Thu, 09 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95078