https://www.taxtmi.com/caselaws?id=231316 Waiver of pre-deposit and stay of recovery were granted on a prima facie basis where duty was demanded on corrugated boxes used as biscuit packing material and CENVAT credit on input services was denied. The Tribunal noted that biscuits were exempt during the relevant period and that the lower authorities had not shown convincing grounds for treating the packing material as an intermediate product liable to duty under Notification No. 67/95-CE. It also recorded the assessee's position that no CENVAT credit had been taken on Kraft paper and that it was not manufacturing corrugated boxes. The record and the limited quantum supported interim relief pending appeal. en-us Tue, 12 Jun 2012 00:00:00 +0530 Fri, 26 Apr 2013 11:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231316 Waiver of pre-deposit and stay of recovery were granted on a prima facie basis where duty was demanded on corrugated boxes used as biscuit packing material and CENVAT credit on input services was denied. The Tribunal noted that biscuits were exempt during the relevant period and that the lower authorities had not shown convincing grounds for treating the packing material as an intermediate product liable to duty under Notification No. 67/95-CE. It also recorded the assessee's position that no CENVAT credit had been taken on Kraft paper and that it was not manufacturing corrugated boxes. The record and the limited quantum supported interim relief pending appeal. Case-Laws Central Excise Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231316