https://www.taxtmi.com/caselaws?id=109462 Waiver of pre-deposit was granted and recovery was stayed because the applicants showed a prima facie case for interim relief. The authority noted that newsprint appeared to fall under Chapter Heading 48.01, and that Note 3 to Chapter 48 read with Notification No. 23/98-C.E. supported the department's classification position. It also held that the lower appellate authority had prima facie erred in treating the nil rate for newsprint as unconditional and in separating the tariff entry from the exemption notification. On that basis, the Modvat credit already availed on inputs and capital goods was treated as prima facie admissible pending disposal of the appeals. en-us Thu, 20 Mar 2003 00:00:00 +0530 Tue, 10 Apr 2012 13:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109462 Waiver of pre-deposit was granted and recovery was stayed because the applicants showed a prima facie case for interim relief. The authority noted that newsprint appeared to fall under Chapter Heading 48.01, and that Note 3 to Chapter 48 read with Notification No. 23/98-C.E. supported the department's classification position. It also held that the lower appellate authority had prima facie erred in treating the nil rate for newsprint as unconditional and in separating the tariff entry from the exemption notification. On that basis, the Modvat credit already availed on inputs and capital goods was treated as prima facie admissible pending disposal of the appeals. Case-Laws Central Excise Thu, 20 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109462