https://www.taxtmi.com/caselaws?id=114133 The Tribunal granted a stay on the recovery of Central Excise duty and penalty for M/s. Haldia Petrochemicals Ltd. during the appeal process. The appellant successfully argued that the duty on CLS was not payable as it was used for electricity and steam generation, supported by Rule 2(f) of Cenvat Credit Rules. The Tribunal found a strong prima facie case for the waiver, emphasizing the connection between the input and manufacturing process. The recovery was stayed pending a regular hearing, indicating a favorable outcome for the appellant in the case. 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 The Tribunal granted a stay on the recovery of Central Excise duty and penalty for M/s. Haldia Petrochemicals Ltd. during the appeal process. The appellant successfully argued that the duty on CLS was not payable as it was used for electricity and steam generation, supported by Rule 2(f) of Cenvat Credit Rules. The Tribunal found a strong prima facie case for the waiver, emphasizing the connection between the input and manufacturing process. The recovery was stayed pending a regular hearing, indicating a favorable outcome for the appellant in the case. Case-Laws Central Excise Fri, 24 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114133