https://www.taxtmi.com/caselaws?id=125443 Waiver of pre-deposit was granted for Cenvat credit disputes involving used empty glass bottles and plastic crates received from another unit, where the Tribunal found a strong prima facie case of revenue neutrality because duty had already been paid by the sending unit and credit was taken on duty-paying documents. Issues such as whether the goods were removed as such, the reach of Rule 3(4) of the Cenvat Credit Rules, 2002, and duplicate invoice formalities were left for final hearing, with the latter treated as procedural. Absence of suppression or wilful misstatement and the risk of undue hardship supported stay of recovery pending appeal. en-us Tue, 23 Jun 2009 00:00:00 +0530 Wed, 30 Aug 2017 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125443 Waiver of pre-deposit was granted for Cenvat credit disputes involving used empty glass bottles and plastic crates received from another unit, where the Tribunal found a strong prima facie case of revenue neutrality because duty had already been paid by the sending unit and credit was taken on duty-paying documents. Issues such as whether the goods were removed as such, the reach of Rule 3(4) of the Cenvat Credit Rules, 2002, and duplicate invoice formalities were left for final hearing, with the latter treated as procedural. Absence of suppression or wilful misstatement and the risk of undue hardship supported stay of recovery pending appeal. Case-Laws Central Excise Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125443