https://www.taxtmi.com/caselaws?id=117755 CENVAT credit was treated as prima facie available where machined castings were received back after job work, duty was paid, and the goods were exported after testing. The Board's clarification was read as allowing inputs or capital goods to be removed for export under bond and treated at par with final products for credit utilisation. Because the Cenvat Credit Rules, 2002 were considered pari materia to the earlier Rule 57F(4) proviso, the credit claim was viewed favourably at the interim stage, and waiver of pre-deposit with stay of recovery was granted. en-us Thu, 09 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 13:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117755 CENVAT credit was treated as prima facie available where machined castings were received back after job work, duty was paid, and the goods were exported after testing. The Board's clarification was read as allowing inputs or capital goods to be removed for export under bond and treated at par with final products for credit utilisation. Because the Cenvat Credit Rules, 2002 were considered pari materia to the earlier Rule 57F(4) proviso, the credit claim was viewed favourably at the interim stage, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117755