https://www.taxtmi.com/caselaws?id=126053 Common inputs used in both exempted and dutiable products raised a prima facie dispute on credit entitlement and the need for separate accounts, but that factual issue was left for final hearing. The Tribunal treated the relatively small credit involved against a much larger demand and equal penalty as relevant to prima facie hardship, and noted comparable cases where similar relief had been granted. The Rajasthan High Court ruling cited by the department was distinguished because it concerned reversal under a notification condition before removal of goods. On that basis, the assessee was found to have established a prima facie case, pre-deposit was waived, and recovery was stayed pending appeal. en-us Fri, 27 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 17:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126053 Common inputs used in both exempted and dutiable products raised a prima facie dispute on credit entitlement and the need for separate accounts, but that factual issue was left for final hearing. The Tribunal treated the relatively small credit involved against a much larger demand and equal penalty as relevant to prima facie hardship, and noted comparable cases where similar relief had been granted. The Rajasthan High Court ruling cited by the department was distinguished because it concerned reversal under a notification condition before removal of goods. On that basis, the assessee was found to have established a prima facie case, pre-deposit was waived, and recovery was stayed pending appeal. Case-Laws Central Excise Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126053