https://www.taxtmi.com/caselaws?id=217152 Captive consumption exemption was treated as unavailable by the department for alleged non-compliance with Rule 6 of the Cenvat Credit Rules, 2001, but the assessee relied on Rule 6(6)(vii) and the exemption for supplies made against international competitive bidding projects. On that basis, it demonstrated a prima facie case that the 5% or 10% payment under Rule 6 did not apply to the clearances in question. The pre-deposit of duty, interest and penalty was therefore dispensed with and recovery was stayed pending the appeal. en-us Thu, 08 Sep 2011 00:00:00 +0530 Tue, 11 Sep 2012 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217152 Captive consumption exemption was treated as unavailable by the department for alleged non-compliance with Rule 6 of the Cenvat Credit Rules, 2001, but the assessee relied on Rule 6(6)(vii) and the exemption for supplies made against international competitive bidding projects. On that basis, it demonstrated a prima facie case that the 5% or 10% payment under Rule 6 did not apply to the clearances in question. The pre-deposit of duty, interest and penalty was therefore dispensed with and recovery was stayed pending the appeal. Case-Laws Central Excise Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217152