https://www.taxtmi.com/caselaws?id=218752 At the interim stage, the Tribunal treated Rule 17 of the Central Excise Rules, 2002 as applying to excisable goods manufactured by the assessee and not, prima facie, to inputs cleared as such. It further noted that Rule 3(4) of the CENVAT Credit Rules, 2004 governs the utilisation of credit and does not support treating such inputs as final products for duty payment. In the absence of pleaded financial hardship and given the limited support from the cited earlier order, the appellant was required to make a pre-deposit of Rs. 1 crore, and the balance demand was stayed only upon compliance. en-us Wed, 28 Dec 2011 00:00:00 +0530 Sun, 25 Nov 2012 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218752 At the interim stage, the Tribunal treated Rule 17 of the Central Excise Rules, 2002 as applying to excisable goods manufactured by the assessee and not, prima facie, to inputs cleared as such. It further noted that Rule 3(4) of the CENVAT Credit Rules, 2004 governs the utilisation of credit and does not support treating such inputs as final products for duty payment. In the absence of pleaded financial hardship and given the limited support from the cited earlier order, the appellant was required to make a pre-deposit of Rs. 1 crore, and the balance demand was stayed only upon compliance. Case-Laws Central Excise Wed, 28 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218752