https://www.taxtmi.com/caselaws?id=95274 Modvat credit was claimed to have been denied only because of a minor procedural lapse, while a Board circular clarified that such credit should not be rejected on that basis. The Tribunal found that the circular supported a prima facie case and that the balance of convenience favoured the applicants. On that footing, pre-deposit of the disputed duty was waived and the appeal was allowed to proceed without insisting on deposit. en-us Thu, 04 Jan 2001 00:00:00 +0530 Fri, 09 Dec 2011 13:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95274 Modvat credit was claimed to have been denied only because of a minor procedural lapse, while a Board circular clarified that such credit should not be rejected on that basis. The Tribunal found that the circular supported a prima facie case and that the balance of convenience favoured the applicants. On that footing, pre-deposit of the disputed duty was waived and the appeal was allowed to proceed without insisting on deposit. Case-Laws Central Excise Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95274