https://www.taxtmi.com/caselaws?id=126176 At the prima facie stage, waiver of pre-deposit and stay of recovery were granted on a Cenvat credit demand relating to duty paid on sulphuric acid used in an effluent treatment plant. The plant was treated as part of the manufacturing activity because untreated effluents could not be discharged directly, supporting the view that the credit claim raised a prima facie case in favour of the appellant. On that basis, pre-deposit of the demand and penalty was waived and recovery was stayed pending disposal of the appeal. en-us Fri, 24 Apr 2009 00:00:00 +0530 Sat, 03 Nov 2012 10:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126176 At the prima facie stage, waiver of pre-deposit and stay of recovery were granted on a Cenvat credit demand relating to duty paid on sulphuric acid used in an effluent treatment plant. The plant was treated as part of the manufacturing activity because untreated effluents could not be discharged directly, supporting the view that the credit claim raised a prima facie case in favour of the appellant. On that basis, pre-deposit of the demand and penalty was waived and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126176