https://www.taxtmi.com/caselaws?id=221113 The Tribunal granted a 100% waiver of the pre-deposit requirement for the Applicants in a case involving the denial of Cenvat Credit due to a differential value in commercial invoice and Bills of Entry. The duty had been paid by the Bellary Unit, but credit had not been claimed initially. After verifying the facts, the Tribunal concluded that the Applicants were entitled to credit based on the duty paid documents of the Bills of Entry. Consequently, the Tribunal waived the pre-deposit of the entire duty, interest, and penalty during the appeal's pendency in favor of the Applicants. en-us Wed, 25 Jul 2012 00:00:00 +0530 Sat, 23 Feb 2013 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221113 The Tribunal granted a 100% waiver of the pre-deposit requirement for the Applicants in a case involving the denial of Cenvat Credit due to a differential value in commercial invoice and Bills of Entry. The duty had been paid by the Bellary Unit, but credit had not been claimed initially. After verifying the facts, the Tribunal concluded that the Applicants were entitled to credit based on the duty paid documents of the Bills of Entry. Consequently, the Tribunal waived the pre-deposit of the entire duty, interest, and penalty during the appeal's pendency in favor of the Applicants. Case-Laws Central Excise Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221113