https://www.taxtmi.com/caselaws?id=121646 The court found that the applicant was liable to pay 10% of the value of the exempted final product, the sprinkler system, as mandated by Rule 6(3)(b) of the Cenvat Credit Rules, 2004. The judge ruled that the applicant failed to establish a prima facie case for waiving the total pre-deposit of duty and directed them to pay Rs. 2,00,000 within 8 weeks. Compliance would result in the waiver of the remaining duty until the appeal's resolution. The judgment emphasizes compliance with the Cenvat Credit Rules and the court's discretion to consider financial hardship in duty pre-deposit orders. en-us Mon, 29 Jan 2007 00:00:00 +0530 Wed, 01 Aug 2012 12:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121646 The court found that the applicant was liable to pay 10% of the value of the exempted final product, the sprinkler system, as mandated by Rule 6(3)(b) of the Cenvat Credit Rules, 2004. The judge ruled that the applicant failed to establish a prima facie case for waiving the total pre-deposit of duty and directed them to pay Rs. 2,00,000 within 8 weeks. Compliance would result in the waiver of the remaining duty until the appeal's resolution. The judgment emphasizes compliance with the Cenvat Credit Rules and the court's discretion to consider financial hardship in duty pre-deposit orders. Case-Laws Central Excise Mon, 29 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121646