https://www.taxtmi.com/caselaws?id=240017 The Tribunal refrains from directing pre-deposit at this stage in a case involving the reversibility of additional custom duty availed as Cenvat credit on defective inputs used in manufacturing. The appellant argues no provision exists for reversal once inputs are utilized, citing a Delhi High Court judgment. The Revenue contends the appellant, by using the component without testing, is not entitled to credit. Detailed examination is deemed necessary to consider various aspects, leading to a waiver of pre-deposit until a specified date for an expeditious hearing, disposing of miscellaneous and stay applications. en-us Mon, 24 Jun 2013 00:00:00 +0530 Sun, 24 Nov 2013 23:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240017 The Tribunal refrains from directing pre-deposit at this stage in a case involving the reversibility of additional custom duty availed as Cenvat credit on defective inputs used in manufacturing. The appellant argues no provision exists for reversal once inputs are utilized, citing a Delhi High Court judgment. The Revenue contends the appellant, by using the component without testing, is not entitled to credit. Detailed examination is deemed necessary to consider various aspects, leading to a waiver of pre-deposit until a specified date for an expeditious hearing, disposing of miscellaneous and stay applications. Case-Laws Central Excise Mon, 24 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240017