https://www.taxtmi.com/caselaws?id=102331 Prima facie entitlement to Modvat credit justified modification of the earlier pre-deposit direction where the applicant relied on Chapter 39 classification based on a Section 37B Board order. The Tribunal noted that this classification basis had not been placed before the Commissioner earlier, accepted that a prima facie case was shown, and permitted Rs. 50,000 to remain unutilised in the Modvat account. The dismissal of the appeal for non-deposit was set aside, and the appeal was restored for disposal on merits subject to compliance with the modified deposit condition. en-us Mon, 26 Nov 2001 00:00:00 +0530 Tue, 14 Feb 2012 15:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102331 Prima facie entitlement to Modvat credit justified modification of the earlier pre-deposit direction where the applicant relied on Chapter 39 classification based on a Section 37B Board order. The Tribunal noted that this classification basis had not been placed before the Commissioner earlier, accepted that a prima facie case was shown, and permitted Rs. 50,000 to remain unutilised in the Modvat account. The dismissal of the appeal for non-deposit was set aside, and the appeal was restored for disposal on merits subject to compliance with the modified deposit condition. Case-Laws Central Excise Mon, 26 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102331