https://www.taxtmi.com/caselaws?id=209506 Exemption for goods under Chapter 68 using not less than 25% by weight of fly-ash or phospho-gypsum was considered on a prima facie basis for pre-deposit relief. The record indicated that both the finished boards and the slurry used in manufacture at the unit contained the stipulated material, and the notification required only maintenance of prescribed accounts and filing of monthly returns. As no non-compliance with those procedural conditions was found, the additional requirement suggested by the Revenue that the final goods must contain a particular quantity of fly-ash or phospho-gypsum at the unit was not accepted. The appellant was therefore treated as eligible for complete waiver of pre-deposit of demand, interest and penalty. en-us Mon, 14 Feb 2011 00:00:00 +0530 Thu, 18 Jul 2013 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209506 Exemption for goods under Chapter 68 using not less than 25% by weight of fly-ash or phospho-gypsum was considered on a prima facie basis for pre-deposit relief. The record indicated that both the finished boards and the slurry used in manufacture at the unit contained the stipulated material, and the notification required only maintenance of prescribed accounts and filing of monthly returns. As no non-compliance with those procedural conditions was found, the additional requirement suggested by the Revenue that the final goods must contain a particular quantity of fly-ash or phospho-gypsum at the unit was not accepted. The appellant was therefore treated as eligible for complete waiver of pre-deposit of demand, interest and penalty. Case-Laws Central Excise Mon, 14 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209506