https://www.taxtmi.com/caselaws?id=235707 The Tribunal upheld the demands against the appellant for availing ineligible cenvat credit on inputs and capital goods used in Research and Development works. However, the Tribunal allowed the credit for an Injection Moulding Machine used for quality control purposes. The appellant was directed to pre-deposit a specific amount within a set period, with recovery of the balance amounts stayed pending appeal disposal. Compliance reporting was required, and the remaining pre-deposit waiver would be considered accordingly. en-us Fri, 28 Jun 2013 00:00:00 +0530 Thu, 01 Aug 2013 06:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235707 The Tribunal upheld the demands against the appellant for availing ineligible cenvat credit on inputs and capital goods used in Research and Development works. However, the Tribunal allowed the credit for an Injection Moulding Machine used for quality control purposes. The appellant was directed to pre-deposit a specific amount within a set period, with recovery of the balance amounts stayed pending appeal disposal. Compliance reporting was required, and the remaining pre-deposit waiver would be considered accordingly. Case-Laws Central Excise Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235707