https://www.taxtmi.com/caselaws?id=126607 The dispute concerned whether tubes and flaps cleared under an OEM arrangement amounted to clearance of inputs "as such" under Rule 3(4)(c) of the Cenvat Credit Rules, 2004. On a prima facie view, the Tribunal found that the activity described did not appear to constitute clearance of inputs as such, so the cited provision was not shown to apply at the pre-deposit stage. Full waiver of pre-deposit was therefore granted, and coercive recovery was kept in abeyance pending disposal of the appeals. en-us Wed, 15 Apr 2009 00:00:00 +0530 Thu, 22 Nov 2012 15:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126607 The dispute concerned whether tubes and flaps cleared under an OEM arrangement amounted to clearance of inputs "as such" under Rule 3(4)(c) of the Cenvat Credit Rules, 2004. On a prima facie view, the Tribunal found that the activity described did not appear to constitute clearance of inputs as such, so the cited provision was not shown to apply at the pre-deposit stage. Full waiver of pre-deposit was therefore granted, and coercive recovery was kept in abeyance pending disposal of the appeals. Case-Laws Central Excise Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126607