https://www.taxtmi.com/caselaws?id=119447 A prima facie case for full waiver of pre-deposit under Section 35F was not made out because hydrochloric acid had a direct and dominant role in the process leading to exempted final products. On the admitted facts, the input was used in extracting mother liquor from bones, which was further processed into Phosphoryl A and Phosphoryl B, showing a prima facie nexus with the manufacture of exempted goods and attracting the credit reversal provisions under Rule 57CC, Rule 57AD and Rule 6 of the Cenvat Credit Rules. The plea for complete waiver was rejected and pre-deposit was directed as a condition for hearing the appeal. en-us Fri, 24 Feb 2006 00:00:00 +0530 Wed, 11 Jul 2012 11:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119447 A prima facie case for full waiver of pre-deposit under Section 35F was not made out because hydrochloric acid had a direct and dominant role in the process leading to exempted final products. On the admitted facts, the input was used in extracting mother liquor from bones, which was further processed into Phosphoryl A and Phosphoryl B, showing a prima facie nexus with the manufacture of exempted goods and attracting the credit reversal provisions under Rule 57CC, Rule 57AD and Rule 6 of the Cenvat Credit Rules. The plea for complete waiver was rejected and pre-deposit was directed as a condition for hearing the appeal. Case-Laws Central Excise Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119447