https://www.taxtmi.com/caselaws?id=113515 Modvat credit on HSD oil was treated as inadmissible under Section 112 of the Finance Act, 2000 notwithstanding the Central Excise Rules, and the Tribunal considered that position at the stage of pre-deposit under Section 35F of the Central Excise Act, 1944. It also noted that interim protection against coercive steps did not, by itself, bar a direction for pre-deposit. On a prima facie view, the applicants had not shown a case for complete waiver of deposit, so partial pre-deposit was ordered with waiver of the balance and interim stay on recovery for the remainder during the appeals. en-us Thu, 27 May 2004 00:00:00 +0530 Sat, 05 May 2012 16:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113515 Modvat credit on HSD oil was treated as inadmissible under Section 112 of the Finance Act, 2000 notwithstanding the Central Excise Rules, and the Tribunal considered that position at the stage of pre-deposit under Section 35F of the Central Excise Act, 1944. It also noted that interim protection against coercive steps did not, by itself, bar a direction for pre-deposit. On a prima facie view, the applicants had not shown a case for complete waiver of deposit, so partial pre-deposit was ordered with waiver of the balance and interim stay on recovery for the remainder during the appeals. Case-Laws Central Excise Thu, 27 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113515