https://www.taxtmi.com/caselaws?id=239982 Pre-deposit and recovery stay were considered under the proviso to Rule 9(2) of the Cenvat Credit Rules, 2004, which allows credit where duty has been paid on the inputs, the inputs have been received in the factory, and they have been used in the manufacture of final products cleared on payment of duty. The record showed these conditions were satisfied and recorded in the adjudication order, so the mismatch in the name on the Bills of Entry was not treated as a reason to insist on pre-deposit at the admission stage. Waiver of pre-deposit was granted and recovery was stayed pending appeal. en-us Fri, 31 May 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239982 Pre-deposit and recovery stay were considered under the proviso to Rule 9(2) of the Cenvat Credit Rules, 2004, which allows credit where duty has been paid on the inputs, the inputs have been received in the factory, and they have been used in the manufacture of final products cleared on payment of duty. The record showed these conditions were satisfied and recorded in the adjudication order, so the mismatch in the name on the Bills of Entry was not treated as a reason to insist on pre-deposit at the admission stage. Waiver of pre-deposit was granted and recovery was stayed pending appeal. Case-Laws Central Excise Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239982