https://www.taxtmi.com/caselaws?id=125775 Prima facie waiver of pre-deposit and stay was considered in a demand relating to Cenvat credit on inputs and input services linked to electricity sold and iron ore fine cleared during the period. Electricity was treated as prima facie non-excisable, and the applicability of Rule 6(2) of the Cenvat Credit Rules, 2004 to such clearances was doubted. Iron ore fine was also viewed as prima facie not clearly exigible on the facts. The Tribunal nonetheless noted that credit attributable to such clearances could remain recoverable in light of the Supreme Court authority cited by the revenue, and the plea of substantial time bar was also prima facie accepted. en-us Fri, 09 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 10:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125775 Prima facie waiver of pre-deposit and stay was considered in a demand relating to Cenvat credit on inputs and input services linked to electricity sold and iron ore fine cleared during the period. Electricity was treated as prima facie non-excisable, and the applicability of Rule 6(2) of the Cenvat Credit Rules, 2004 to such clearances was doubted. Iron ore fine was also viewed as prima facie not clearly exigible on the facts. The Tribunal nonetheless noted that credit attributable to such clearances could remain recoverable in light of the Supreme Court authority cited by the revenue, and the plea of substantial time bar was also prima facie accepted. Case-Laws Central Excise Fri, 09 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125775