https://www.taxtmi.com/caselaws?id=111485 A prima facie case for waiver of pre-deposit was accepted only for Modvat credit relating to Bonded Blocks, because the appellant's declaration included P.U. Foam Blocks among the declared inputs. No prima facie entitlement was shown for Sleep Well Matts or S.W. Outer laminates, as those items were not declared and the references to Polyethylene sheets, rolls and bags did not match the goods received. Waiver was therefore confined to the amount relatable to Bonded Blocks, while pre-deposit was required for the balance disputed inputs. en-us Sat, 29 Mar 2003 00:00:00 +0530 Mon, 23 Apr 2012 16:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111485 A prima facie case for waiver of pre-deposit was accepted only for Modvat credit relating to Bonded Blocks, because the appellant's declaration included P.U. Foam Blocks among the declared inputs. No prima facie entitlement was shown for Sleep Well Matts or S.W. Outer laminates, as those items were not declared and the references to Polyethylene sheets, rolls and bags did not match the goods received. Waiver was therefore confined to the amount relatable to Bonded Blocks, while pre-deposit was required for the balance disputed inputs. Case-Laws Central Excise Sat, 29 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111485