https://www.taxtmi.com/caselaws?id=235245 CENVAT credit on special additional duty paid by a 100% EOU under Rule 3(7) of the CENVAT Credit Rules, 2004 was disputed on the basis that Notification No. 22/2009 dated 07.09.2009 made credit of the 4% special additional duty under Section 3(5) of the Customs Tariff Act, 1975 admissible only from that date. The applicant relied on Tribunal precedent supporting credit for the earlier period as well, and the Tribunal accepted that a prima facie case existed for interim relief. Waiver of pre-deposit of duty, interest and penalty was therefore granted and recovery was stayed during pendency of the appeal. en-us Mon, 20 May 2013 00:00:00 +0530 Wed, 17 Jul 2013 08:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235245 CENVAT credit on special additional duty paid by a 100% EOU under Rule 3(7) of the CENVAT Credit Rules, 2004 was disputed on the basis that Notification No. 22/2009 dated 07.09.2009 made credit of the 4% special additional duty under Section 3(5) of the Customs Tariff Act, 1975 admissible only from that date. The applicant relied on Tribunal precedent supporting credit for the earlier period as well, and the Tribunal accepted that a prima facie case existed for interim relief. Waiver of pre-deposit of duty, interest and penalty was therefore granted and recovery was stayed during pendency of the appeal. Case-Laws Central Excise Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235245