https://www.taxtmi.com/caselaws?id=113784 The Tribunal modified the stay order, dispensing with the pre-deposit condition and proceeding with the appeals. The main issue was the admissibility of Modvat credit for duty paid on HDPE granules used in manufacturing HDPE pipes. The Tribunal found no evidence supporting the Department's allegations of using non-specified granules intentionally, highlighted the absence of motive, and noted the relevance of expert clarification. Relying on previous judgments, the Tribunal allowed all appeals, setting aside the impugned orders based on genuine transactions and Modvat credit on purchased inputs, ultimately disposing of the modification application and stay petitions. en-us Mon, 22 Dec 2003 00:00:00 +0530 Tue, 08 May 2012 14:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113784 The Tribunal modified the stay order, dispensing with the pre-deposit condition and proceeding with the appeals. The main issue was the admissibility of Modvat credit for duty paid on HDPE granules used in manufacturing HDPE pipes. The Tribunal found no evidence supporting the Department's allegations of using non-specified granules intentionally, highlighted the absence of motive, and noted the relevance of expert clarification. Relying on previous judgments, the Tribunal allowed all appeals, setting aside the impugned orders based on genuine transactions and Modvat credit on purchased inputs, ultimately disposing of the modification application and stay petitions. Case-Laws Central Excise Mon, 22 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113784