https://www.taxtmi.com/caselaws?id=155410 Cenvat credit on goods used for repair, maintenance, replacement of parts and allied factory use was examined at the stay stage. The Tribunal found no prima facie case for complete waiver of pre-deposit on the duty demand because the materials placed did not show any infirmity in the lower authority's findings and the cited precedents were not supported by the factual record. However, it waived immediate deposit of the interest and penalty components, taking into account the statutory right of appeal and the overall facts. Interim relief was therefore granted only in part, with the duty amount to be deposited and the remaining liability kept in abeyance pending appeal. en-us Mon, 19 Oct 2009 00:00:00 +0530 Wed, 04 Sep 2013 12:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155410 Cenvat credit on goods used for repair, maintenance, replacement of parts and allied factory use was examined at the stay stage. The Tribunal found no prima facie case for complete waiver of pre-deposit on the duty demand because the materials placed did not show any infirmity in the lower authority's findings and the cited precedents were not supported by the factual record. However, it waived immediate deposit of the interest and penalty components, taking into account the statutory right of appeal and the overall facts. Interim relief was therefore granted only in part, with the duty amount to be deposited and the remaining liability kept in abeyance pending appeal. Case-Laws Central Excise Mon, 19 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155410