https://www.taxtmi.com/caselaws?id=117397 A claim for complete waiver of pre-deposit under Rule 19(2) and Notification No. 43/2001-C.E. (N.T.) failed because no prima facie entitlement was shown on the asserted export-use basis. The alternative contention that Rule 5 of the Cenvat Credit Rules, 2002 supported refund of the duty demand in respect of inputs was also found unsupported. The Tribunal therefore declined full stay of recovery, but granted limited interim relief by directing a partial pre-deposit of Rs. 10 lakhs and staying recovery of the balance duty and penalty on compliance. en-us Tue, 24 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 13:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117397 A claim for complete waiver of pre-deposit under Rule 19(2) and Notification No. 43/2001-C.E. (N.T.) failed because no prima facie entitlement was shown on the asserted export-use basis. The alternative contention that Rule 5 of the Cenvat Credit Rules, 2002 supported refund of the duty demand in respect of inputs was also found unsupported. The Tribunal therefore declined full stay of recovery, but granted limited interim relief by directing a partial pre-deposit of Rs. 10 lakhs and staying recovery of the balance duty and penalty on compliance. Case-Laws Central Excise Tue, 24 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117397