https://www.taxtmi.com/caselaws?id=125733 Remission of duty on hazardous manufacturing waste did not require reversal of Cenvat credit on inputs used to manufacture the final excisable product for the period before 7 September 2007. The waste arose incidentally during manufacture and could not be cleared due to environmental-law requirements; it was not intentionally produced. The earlier legal position contained no express credit-reversal requirement, while the later amendment imposing one operated prospectively. Complete waiver of pre-deposit was justified on this strong prima facie basis, and coercive recovery was to remain suspended pending disposal of the appeals. en-us Fri, 19 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 16:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125733 Remission of duty on hazardous manufacturing waste did not require reversal of Cenvat credit on inputs used to manufacture the final excisable product for the period before 7 September 2007. The waste arose incidentally during manufacture and could not be cleared due to environmental-law requirements; it was not intentionally produced. The earlier legal position contained no express credit-reversal requirement, while the later amendment imposing one operated prospectively. Complete waiver of pre-deposit was justified on this strong prima facie basis, and coercive recovery was to remain suspended pending disposal of the appeals. Case-Laws Central Excise Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125733