https://www.taxtmi.com/caselaws?id=113868 Cenvat credit on furnace oil used in manufacturing exempted goods was examined in the context of a request for waiver of pre-deposit. The fuel-related exception in Rule 6(2) of the Cenvat Credit Rules, 2001 was relied upon, but the relevant restriction was considered to lie in Rule 6(1), which bars credit on input used for exempted goods. On that prima facie view, total waiver was not justified. Partial interim relief was granted by directing a conditional deposit of duty, with the balance duty and penalty stayed pending the appeal. en-us Thu, 06 May 2004 00:00:00 +0530 Tue, 08 May 2012 18:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113868 Cenvat credit on furnace oil used in manufacturing exempted goods was examined in the context of a request for waiver of pre-deposit. The fuel-related exception in Rule 6(2) of the Cenvat Credit Rules, 2001 was relied upon, but the relevant restriction was considered to lie in Rule 6(1), which bars credit on input used for exempted goods. On that prima facie view, total waiver was not justified. Partial interim relief was granted by directing a conditional deposit of duty, with the balance duty and penalty stayed pending the appeal. Case-Laws Central Excise Thu, 06 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113868