https://www.taxtmi.com/caselaws?id=108341 In a Modvat credit dispute involving alleged non-duty-paid scrap and irregular document issuance, the tribunal considered waiver of pre-deposit on a prima facie basis. It noted that most duty had already been paid, there was no material showing conscious involvement or knowledge of any substitution of scrap, and the record suggested at most a dispute over the nature of scrap received and used. For the dealers, the tribunal found insufficient material to establish that the goods supplied were non-duty-paid or that the invoked provisions applied, and mere mixed scrap or loss of identity was not enough to presume non-payment of duty. Pre-deposit and recovery were therefore waived and stayed. en-us Fri, 15 Nov 2002 00:00:00 +0530 Sat, 31 Mar 2012 11:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108341 In a Modvat credit dispute involving alleged non-duty-paid scrap and irregular document issuance, the tribunal considered waiver of pre-deposit on a prima facie basis. It noted that most duty had already been paid, there was no material showing conscious involvement or knowledge of any substitution of scrap, and the record suggested at most a dispute over the nature of scrap received and used. For the dealers, the tribunal found insufficient material to establish that the goods supplied were non-duty-paid or that the invoked provisions applied, and mere mixed scrap or loss of identity was not enough to presume non-payment of duty. Pre-deposit and recovery were therefore waived and stayed. Case-Laws Central Excise Fri, 15 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108341