https://www.taxtmi.com/caselaws?id=219133 The Tribunal allowed the waiver of pre-deposit and stayed recovery for an appellant seeking relief from duty amount, interest, and penalty on ineligible cenvat credit for inputs received before factory registration. The decision was based on the appellant's clarification on input consumption during construction, lack of dispute on the actual utilization, and a favorable precedent from a previous order. The Tribunal emphasized the correlation between input receipt and utilization, highlighting the significance of registration for credit availment. This ruling provided fair relief to the appellant, showcasing a reasoned approach to the complex issue of cenvat credit eligibility. en-us Thu, 25 Oct 2012 00:00:00 +0530 Wed, 05 Dec 2012 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219133 The Tribunal allowed the waiver of pre-deposit and stayed recovery for an appellant seeking relief from duty amount, interest, and penalty on ineligible cenvat credit for inputs received before factory registration. The decision was based on the appellant's clarification on input consumption during construction, lack of dispute on the actual utilization, and a favorable precedent from a previous order. The Tribunal emphasized the correlation between input receipt and utilization, highlighting the significance of registration for credit availment. This ruling provided fair relief to the appellant, showcasing a reasoned approach to the complex issue of cenvat credit eligibility. Case-Laws Central Excise Thu, 25 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219133