https://www.taxtmi.com/caselaws?id=235513 The Tribunal allowed the appellant's stay application, waiving the pre-deposit condition for duty demand, interest, and penalty under Section 35F of the Central Excise Act, 1944. The appellant, engaged in manufacturing V.P. sugar and molasses, claimed Cenvat credit on inputs disputed by the Department. The Tribunal determined that the disputed items were essential for the production process, specifically for the fabrication of the "Boiler house," crucial for manufacturing excisable products. Consequently, the Tribunal found a strong prima facie case for granting the waiver, leading to the stay of recovery pending the appeal's listing. en-us Fri, 03 Aug 2012 00:00:00 +0530 Thu, 25 Jul 2013 18:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235513 The Tribunal allowed the appellant's stay application, waiving the pre-deposit condition for duty demand, interest, and penalty under Section 35F of the Central Excise Act, 1944. The appellant, engaged in manufacturing V.P. sugar and molasses, claimed Cenvat credit on inputs disputed by the Department. The Tribunal determined that the disputed items were essential for the production process, specifically for the fabrication of the "Boiler house," crucial for manufacturing excisable products. Consequently, the Tribunal found a strong prima facie case for granting the waiver, leading to the stay of recovery pending the appeal's listing. Case-Laws Central Excise Fri, 03 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235513