https://www.taxtmi.com/caselaws?id=217789 The court rejected the Department's application for a stay on the impugned order allowing the respondent to take CENVAT credit of Special Additional Duty (SAD) paid on imported goods. The court found that the Department failed to establish a prima facie case for granting a stay, as no valid points were presented in favor of the appellant. The judgment focused on interpreting relevant notifications and circulars related to the availment of CENVAT credit of SAD, ultimately leading to the rejection of the Department's application for a stay. en-us Fri, 30 Sep 2011 00:00:00 +0530 Fri, 14 Sep 2012 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217789 The court rejected the Department's application for a stay on the impugned order allowing the respondent to take CENVAT credit of Special Additional Duty (SAD) paid on imported goods. The court found that the Department failed to establish a prima facie case for granting a stay, as no valid points were presented in favor of the appellant. The judgment focused on interpreting relevant notifications and circulars related to the availment of CENVAT credit of SAD, ultimately leading to the rejection of the Department's application for a stay. Case-Laws Central Excise Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217789