https://www.taxtmi.com/caselaws?id=235558 The Tribunal granted the appellant's request for waiver of pre-deposit of duty, interest, and penalty on ineligible CENVAT Credit based on the limitation aspect. The Tribunal noted the appellant's good faith belief in the eligibility of the credit, considering the retrospective nature of the amendment to the definition of inputs. Despite the contentious issue and conflicting decisions, the Tribunal found that the appellant had made a prima facie case for waiver solely on the limitation grounds and allowed the application, staying the recovery until the final disposal of the appeal. en-us Wed, 12 Dec 2012 00:00:00 +0530 Wed, 16 Mar 2016 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235558 The Tribunal granted the appellant's request for waiver of pre-deposit of duty, interest, and penalty on ineligible CENVAT Credit based on the limitation aspect. The Tribunal noted the appellant's good faith belief in the eligibility of the credit, considering the retrospective nature of the amendment to the definition of inputs. Despite the contentious issue and conflicting decisions, the Tribunal found that the appellant had made a prima facie case for waiver solely on the limitation grounds and allowed the application, staying the recovery until the final disposal of the appeal. Case-Laws Central Excise Wed, 12 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235558