https://www.taxtmi.com/caselaws?id=119269 Notification No. 6/2002-CE was a conditional exemption and its benefit was unavailable where credit of duty paid on chassis had been taken, because the no-credit condition was not satisfied. The text also notes that the assessee nevertheless had a strong prima facie case since duty was being discharged after including the chassis value. On that basis, the Tribunal waived the entire pre-deposit of duty and penalty for hearing of the appeal. en-us Thu, 20 Jul 2006 00:00:00 +0530 Tue, 10 Jul 2012 10:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119269 Notification No. 6/2002-CE was a conditional exemption and its benefit was unavailable where credit of duty paid on chassis had been taken, because the no-credit condition was not satisfied. The text also notes that the assessee nevertheless had a strong prima facie case since duty was being discharged after including the chassis value. On that basis, the Tribunal waived the entire pre-deposit of duty and penalty for hearing of the appeal. Case-Laws Central Excise Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119269