https://www.taxtmi.com/caselaws?id=113995 The judge granted a waiver of the pre-deposit of duty and penalty for the appellants in a case involving the interpretation of Cenvat Credit Rules, 2002. The issue centered on availing Modvat credit on capital goods cleared to the appellants' other units. The judge found in favor of the appellants, noting that the rules did not specify that the capital goods must remain in a specific factory for credit eligibility. As the goods were cleared to the appellants' other units on full duty payment, the judge scheduled the appeals for a hearing on merits, indicating a prima facie case in favor of the appellants. en-us Wed, 14 Jul 2004 00:00:00 +0530 Wed, 09 May 2012 17:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113995 The judge granted a waiver of the pre-deposit of duty and penalty for the appellants in a case involving the interpretation of Cenvat Credit Rules, 2002. The issue centered on availing Modvat credit on capital goods cleared to the appellants' other units. The judge found in favor of the appellants, noting that the rules did not specify that the capital goods must remain in a specific factory for credit eligibility. As the goods were cleared to the appellants' other units on full duty payment, the judge scheduled the appeals for a hearing on merits, indicating a prima facie case in favor of the appellants. Case-Laws Central Excise Wed, 14 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113995