https://www.taxtmi.com/caselaws?id=123679 Interpretation of the explanation to Rule 3 of the Cenvat Credit Rules, 2002 and the conditions in Serial No. 214 of Notification No. 6/2002-C.E. governed whether Cenvat credit on chassis, inputs and capital goods was barred, particularly where the notification required that no credit of duty paid on chassis under heading 87.06 had been taken. The appellant had availed credit on capital goods and certain inputs, and the applicability of the notification to that factual setting was not conclusively shown. Given the prima facie case on statutory interpretation, waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal. en-us Thu, 01 May 2008 00:00:00 +0530 Wed, 19 Sep 2012 11:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123679 Interpretation of the explanation to Rule 3 of the Cenvat Credit Rules, 2002 and the conditions in Serial No. 214 of Notification No. 6/2002-C.E. governed whether Cenvat credit on chassis, inputs and capital goods was barred, particularly where the notification required that no credit of duty paid on chassis under heading 87.06 had been taken. The appellant had availed credit on capital goods and certain inputs, and the applicability of the notification to that factual setting was not conclusively shown. Given the prima facie case on statutory interpretation, waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Thu, 01 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123679