https://www.taxtmi.com/caselaws?id=113256 Components used in the manufacture of dry battery cells were treated, on the material before CESTAT, as having a prima facie nexus with dutiable final products, supporting waiver of pre-deposit and stay of recovery. The tribunal noted that the mere rejection or damage of some finished batteries during manufacture did not, at this stage, displace the claim that the components were used in producing goods chargeable to duty. On that basis, a strong prima facie case for interim relief was established and recovery of the duty and penalty was stayed pending appeal. en-us Mon, 22 Dec 2003 00:00:00 +0530 Fri, 04 May 2012 15:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113256 Components used in the manufacture of dry battery cells were treated, on the material before CESTAT, as having a prima facie nexus with dutiable final products, supporting waiver of pre-deposit and stay of recovery. The tribunal noted that the mere rejection or damage of some finished batteries during manufacture did not, at this stage, displace the claim that the components were used in producing goods chargeable to duty. On that basis, a strong prima facie case for interim relief was established and recovery of the duty and penalty was stayed pending appeal. Case-Laws Central Excise Mon, 22 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113256