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    <title>2009 (3) TMI 673 - CESTAT, NEW DELHI</title>
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    <description>A dispute concerned whether reversal of Cenvat credit to claim the benefit of Notification No. 30/2004-C.E. entitled the appellant to protection against recovery pending appeal. On the material produced, the Tribunal formed a prima facie view that the credit had been reversed and that the notification benefit could not be denied at that stage. Recovery was therefore not to be enforced during the pendency of the appeal.</description>
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      <description>A dispute concerned whether reversal of Cenvat credit to claim the benefit of Notification No. 30/2004-C.E. entitled the appellant to protection against recovery pending appeal. On the material produced, the Tribunal formed a prima facie view that the credit had been reversed and that the notification benefit could not be denied at that stage. Recovery was therefore not to be enforced during the pendency of the appeal.</description>
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