https://www.taxtmi.com/caselaws?id=123286 Cenvat credit on bottles broken after clearance was not disputed in principle, but the demand was sustained only because compensation was later received from dealers. The order noted that no provision showed such subsequent compensation, by itself, made the earlier credit wrongful, and there was no one-to-one correlation between the two. It also found that the department's pro rata reversal approach was not the procedure contemplated under Rule 12 of the Cenvat Credit Rules. On that basis, the appellant was treated as having made out a strong prima facie case, and full waiver of pre-deposit with stay of recovery was granted pending appeal. en-us Mon, 14 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 14:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123286 Cenvat credit on bottles broken after clearance was not disputed in principle, but the demand was sustained only because compensation was later received from dealers. The order noted that no provision showed such subsequent compensation, by itself, made the earlier credit wrongful, and there was no one-to-one correlation between the two. It also found that the department's pro rata reversal approach was not the procedure contemplated under Rule 12 of the Cenvat Credit Rules. On that basis, the appellant was treated as having made out a strong prima facie case, and full waiver of pre-deposit with stay of recovery was granted pending appeal. Case-Laws Central Excise Mon, 14 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123286