https://www.taxtmi.com/caselaws?id=117653 Rule 13(1) of the Cenvat Credit Rules, 2002 was treated as applicable only to a person who had availed Modvat credit, not to a registered dealer/trader who merely passed on credit on duty-paid goods. On that basis, the Tribunal held that the appellant had shown a prima facie case against the penalty and was entitled to waiver of the pre-deposit and stay of recovery pending appeal. en-us Mon, 06 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 15:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117653 Rule 13(1) of the Cenvat Credit Rules, 2002 was treated as applicable only to a person who had availed Modvat credit, not to a registered dealer/trader who merely passed on credit on duty-paid goods. On that basis, the Tribunal held that the appellant had shown a prima facie case against the penalty and was entitled to waiver of the pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Mon, 06 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117653