https://www.taxtmi.com/caselaws?id=124956 Where entitlement to Cenvat credit on inputs used in goods exported under the DFIA scheme was found to be debatable, the tribunal accepted that the appellant had shown a prima facie case. The appellant relied on a DGFT clarification stating that, where inputs used in the export product were procured on payment of applicable duty, Cenvat credit would be available under the Cenvat Credit Rules. On that basis, unconditional stay of recovery was granted pending appeal, and demand recovery was kept in abeyance during the pendency of the proceedings. en-us Mon, 15 Sep 2008 00:00:00 +0530 Wed, 17 Oct 2012 15:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124956 Where entitlement to Cenvat credit on inputs used in goods exported under the DFIA scheme was found to be debatable, the tribunal accepted that the appellant had shown a prima facie case. The appellant relied on a DGFT clarification stating that, where inputs used in the export product were procured on payment of applicable duty, Cenvat credit would be available under the Cenvat Credit Rules. On that basis, unconditional stay of recovery was granted pending appeal, and demand recovery was kept in abeyance during the pendency of the proceedings. Case-Laws Central Excise Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124956