https://www.taxtmi.com/caselaws?id=114186 Under the amended excise rules effective from 1 April 2000, credit was confined to inputs used within the factory of production, so prima facie credit on explosives used outside the factory was not admissible. The Tribunal held that the Supreme Court ruling relied on by the appellant was inapplicable on those facts and that the material placed did not justify complete waiver of pre-deposit at the interim stage. Total waiver was therefore declined, and the appellant was directed to deposit Rs. 20 lakhs while the balance was waived during the pendency of the appeal. en-us Thu, 24 Jul 2003 00:00:00 +0530 Sat, 12 May 2012 10:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114186 Under the amended excise rules effective from 1 April 2000, credit was confined to inputs used within the factory of production, so prima facie credit on explosives used outside the factory was not admissible. The Tribunal held that the Supreme Court ruling relied on by the appellant was inapplicable on those facts and that the material placed did not justify complete waiver of pre-deposit at the interim stage. Total waiver was therefore declined, and the appellant was directed to deposit Rs. 20 lakhs while the balance was waived during the pendency of the appeal. Case-Laws Central Excise Thu, 24 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114186