https://www.taxtmi.com/caselaws?id=240021 Full waiver of pre-deposit was declined where CENVAT credit related to inputs written off in the accounts, because on a prima facie view such credit did not appear admissible when the inputs were not used in or in relation to manufacture of excisable goods. The limitation plea and the alleged valuation discrepancy were kept open for examination at the appeal stage. Reliance on the statutory circulars supported only a partial pre-deposit. The applicant was therefore directed to deposit 25% of the duty within the stipulated time, after which the balance dues were waived and recovery stayed pending appeal. en-us Tue, 25 Jun 2013 00:00:00 +0530 Sun, 24 Nov 2013 23:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240021 Full waiver of pre-deposit was declined where CENVAT credit related to inputs written off in the accounts, because on a prima facie view such credit did not appear admissible when the inputs were not used in or in relation to manufacture of excisable goods. The limitation plea and the alleged valuation discrepancy were kept open for examination at the appeal stage. Reliance on the statutory circulars supported only a partial pre-deposit. The applicant was therefore directed to deposit 25% of the duty within the stipulated time, after which the balance dues were waived and recovery stayed pending appeal. Case-Laws Central Excise Tue, 25 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240021