https://www.taxtmi.com/caselaws?id=119798 Rule 3(4) read with Rule 3(7) of the CENVAT Credit Rules was treated as not prima facie barring utilisation of Basic Excise Duty credit for payment of Education Cess, because the restriction appeared to apply only to Education Cess credit. As the dispute turned on a pure question of law, the appellant made out a prima facie case for waiver of pre-deposit and stay of recovery pending appeal. Interim relief was therefore granted, and recovery of the duty demand was stayed until disposal of the appeal. en-us Tue, 04 Jul 2006 00:00:00 +0530 Fri, 13 Jul 2012 12:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119798 Rule 3(4) read with Rule 3(7) of the CENVAT Credit Rules was treated as not prima facie barring utilisation of Basic Excise Duty credit for payment of Education Cess, because the restriction appeared to apply only to Education Cess credit. As the dispute turned on a pure question of law, the appellant made out a prima facie case for waiver of pre-deposit and stay of recovery pending appeal. Interim relief was therefore granted, and recovery of the duty demand was stayed until disposal of the appeal. Case-Laws Central Excise Tue, 04 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119798