https://www.taxtmi.com/caselaws?id=241007 The Appellate Tribunal CESTAT Chennai directed the applicant, a motor car manufacturer, to deposit Rs.25 lakhs within six weeks, waiving the balance duty of Rs.94,27,658 pending appeal. The dispute centered on the eligibility of 'hollow profiles' and 'panels' for CENVAT credit in the paint shop assembly. The Tribunal emphasized the need for a prima facie case, considering conflicting Supreme Court decisions on similar issues. Additionally, the Tribunal dismissed the applicant's request for an early hearing due to the monetary threshold. The decision balanced legal precedents with the applicant's claims, requiring a partial deposit while granting a waiver on the remaining dues. en-us Thu, 21 Mar 2013 00:00:00 +0530 Sun, 15 Dec 2013 10:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241007 The Appellate Tribunal CESTAT Chennai directed the applicant, a motor car manufacturer, to deposit Rs.25 lakhs within six weeks, waiving the balance duty of Rs.94,27,658 pending appeal. The dispute centered on the eligibility of 'hollow profiles' and 'panels' for CENVAT credit in the paint shop assembly. The Tribunal emphasized the need for a prima facie case, considering conflicting Supreme Court decisions on similar issues. Additionally, the Tribunal dismissed the applicant's request for an early hearing due to the monetary threshold. The decision balanced legal precedents with the applicant's claims, requiring a partial deposit while granting a waiver on the remaining dues. Case-Laws Central Excise Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241007