https://www.taxtmi.com/caselaws?id=116164 Rule 3(6)(b) of the Cenvat Credit Rules was read as restricting use of credit of Additional Duty of Excise under the Textiles and Textile Articles levy to payment of duty under the same levy, so utilisation for another enactment was treated as impermissible and no prima facie case was found for complete waiver of pre-deposit. The Tribunal also rejected the interim limitation plea because the statutory records reflected only a consolidated figure and did not establish a prima facie time bar. As a result, full waiver was declined and only partial relief was granted with deposit of a reduced amount and stay for the balance pending appeal. en-us Fri, 11 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 15:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116164 Rule 3(6)(b) of the Cenvat Credit Rules was read as restricting use of credit of Additional Duty of Excise under the Textiles and Textile Articles levy to payment of duty under the same levy, so utilisation for another enactment was treated as impermissible and no prima facie case was found for complete waiver of pre-deposit. The Tribunal also rejected the interim limitation plea because the statutory records reflected only a consolidated figure and did not establish a prima facie time bar. As a result, full waiver was declined and only partial relief was granted with deposit of a reduced amount and stay for the balance pending appeal. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116164