https://www.taxtmi.com/caselaws?id=127057 Prima facie eligibility for exemption under Notification No. 67/95 was accepted in respect of untrimmed sheets captively consumed, because the emergence of waste in the trimming process did not, at this stage, defeat the exemption claim. On that basis, the demand linked to denial of the notification was treated as prima facie unsustainable. For the remaining demand, the applicants did not establish a strong case for complete waiver of pre-deposit, and financial hardship was also considered. Interim relief was therefore granted only in part, with partial pre-deposit directed and recovery of the balance stayed during pendency of the appeals. en-us Thu, 16 Jul 2009 00:00:00 +0530 Thu, 14 Feb 2013 11:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127057 Prima facie eligibility for exemption under Notification No. 67/95 was accepted in respect of untrimmed sheets captively consumed, because the emergence of waste in the trimming process did not, at this stage, defeat the exemption claim. On that basis, the demand linked to denial of the notification was treated as prima facie unsustainable. For the remaining demand, the applicants did not establish a strong case for complete waiver of pre-deposit, and financial hardship was also considered. Interim relief was therefore granted only in part, with partial pre-deposit directed and recovery of the balance stayed during pendency of the appeals. Case-Laws Central Excise Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127057