https://www.taxtmi.com/caselaws?id=126207 A strong prima facie case justified waiver of pre-deposit of duty and penalty in an appeal concerning alleged contravention of the Cenvat Credit Rules. The applicants were found eligible to avail credit at the interim stage, and the alleged breach was treated as technical rather than substantive. The original authority had also dropped the demand after examining the facts, which supported interim relief. On that basis, pre-deposit was dispensed with until disposal of the appeal and the stay application was allowed. en-us Fri, 08 May 2009 00:00:00 +0530 Sat, 03 Nov 2012 12:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126207 A strong prima facie case justified waiver of pre-deposit of duty and penalty in an appeal concerning alleged contravention of the Cenvat Credit Rules. The applicants were found eligible to avail credit at the interim stage, and the alleged breach was treated as technical rather than substantive. The original authority had also dropped the demand after examining the facts, which supported interim relief. On that basis, pre-deposit was dispensed with until disposal of the appeal and the stay application was allowed. Case-Laws Central Excise Fri, 08 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126207