https://www.taxtmi.com/caselaws?id=97865 Lean gas produced as an inevitable by-product in LPG manufacture may support a prima facie case for interim relief where the demand is traced to Rule 57CC and is argued not to constitute duty or Modvat credit. On that footing, the recovery machinery under Rule 57I or Section 11A is treated as not prima facie available, and the assessee's undertaking to reverse credit may also support waiver of pre-deposit and stay of recovery. The note reflects that such relief is strengthened where the applicant is a Government of India undertaking and the disputed amount is not shown to be recoverable as duty. en-us Sat, 19 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 13:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97865 Lean gas produced as an inevitable by-product in LPG manufacture may support a prima facie case for interim relief where the demand is traced to Rule 57CC and is argued not to constitute duty or Modvat credit. On that footing, the recovery machinery under Rule 57I or Section 11A is treated as not prima facie available, and the assessee's undertaking to reverse credit may also support waiver of pre-deposit and stay of recovery. The note reflects that such relief is strengthened where the applicant is a Government of India undertaking and the disputed amount is not shown to be recoverable as duty. Case-Laws Central Excise Sat, 19 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97865