https://www.taxtmi.com/caselaws?id=204548 Where dies blocks were used partly for exempted goods and partly for dutiable clearances, the dispute centred on reversal of credit taken on the inputs used to manufacture the capital goods. The exemption under Notification No. 67/95-C.E. was not in dispute, and the invoices and pleadings supported the claim of mixed use. On that basis, credit on inputs used for manufacture of capital goods could not be denied at the interim stage when the capital goods were used for both exempted and dutiable final products. A prima facie case for waiver of pre-deposit was made out, and pre-deposit was waived. en-us Mon, 26 Jul 2010 00:00:00 +0530 Fri, 27 May 2011 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204548 Where dies blocks were used partly for exempted goods and partly for dutiable clearances, the dispute centred on reversal of credit taken on the inputs used to manufacture the capital goods. The exemption under Notification No. 67/95-C.E. was not in dispute, and the invoices and pleadings supported the claim of mixed use. On that basis, credit on inputs used for manufacture of capital goods could not be denied at the interim stage when the capital goods were used for both exempted and dutiable final products. A prima facie case for waiver of pre-deposit was made out, and pre-deposit was waived. Case-Laws Central Excise Mon, 26 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204548