https://www.taxtmi.com/caselaws?id=114133 Rule 2(f) of the Cenvat Credit Rules, 2001 treated goods used in or in relation to manufacture, including fuel used to generate electricity or steam for manufacture of final products, as inputs. Rule 4(5) also permitted sending inputs, including after partial processing, to a job worker if the goods were received back. On that reading, and given the admitted use of electricity and steam in manufacture, the applicant established a strong prima facie case against immediate recovery. The waiver of pre-deposit was allowed and recovery of duty and penalty was stayed pending the appeal. en-us Fri, 24 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 15:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114133 Rule 2(f) of the Cenvat Credit Rules, 2001 treated goods used in or in relation to manufacture, including fuel used to generate electricity or steam for manufacture of final products, as inputs. Rule 4(5) also permitted sending inputs, including after partial processing, to a job worker if the goods were received back. On that reading, and given the admitted use of electricity and steam in manufacture, the applicant established a strong prima facie case against immediate recovery. The waiver of pre-deposit was allowed and recovery of duty and penalty was stayed pending the appeal. Case-Laws Central Excise Fri, 24 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114133