https://www.taxtmi.com/caselaws?id=118076 A prima facie distinction was drawn between the 8% amount contemplated under Rule 57CC of the Central Excise Rules, 1944 and ineligible Modvat credit recoverable under Rule 57-I. The Tribunal treated the former as a different type of alleged liability and not as a demand recoverable in the same manner as wrongly taken credit at the interim stage. On that basis, it found the disputed demand unsuitable for immediate recovery and granted interim relief by waiving pre-deposit and staying recovery pending regular hearing. en-us Fri, 19 May 2006 00:00:00 +0530 Thu, 28 Jun 2012 12:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118076 A prima facie distinction was drawn between the 8% amount contemplated under Rule 57CC of the Central Excise Rules, 1944 and ineligible Modvat credit recoverable under Rule 57-I. The Tribunal treated the former as a different type of alleged liability and not as a demand recoverable in the same manner as wrongly taken credit at the interim stage. On that basis, it found the disputed demand unsuitable for immediate recovery and granted interim relief by waiving pre-deposit and staying recovery pending regular hearing. Case-Laws Central Excise Fri, 19 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118076