https://www.taxtmi.com/caselaws?id=221212 Credit of additional excise duty was examined for use against basic excise duty under the Cenvat scheme, but no provision in the Cenvat Credit Rules was identified permitting such utilisation. The only express relief noted was rebate or refund under Rule 5 for accumulated credit linked to inputs used in export goods. On that prima facie basis, complete waiver of pre-deposit was not justified at the interim stage, and only partial relief was considered appropriate. The balance demand was stayed subject to compliance with the directed deposit. en-us Thu, 29 Nov 2012 00:00:00 +0530 Fri, 12 Feb 2016 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221212 Credit of additional excise duty was examined for use against basic excise duty under the Cenvat scheme, but no provision in the Cenvat Credit Rules was identified permitting such utilisation. The only express relief noted was rebate or refund under Rule 5 for accumulated credit linked to inputs used in export goods. On that prima facie basis, complete waiver of pre-deposit was not justified at the interim stage, and only partial relief was considered appropriate. The balance demand was stayed subject to compliance with the directed deposit. Case-Laws Central Excise Thu, 29 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221212