https://www.taxtmi.com/caselaws?id=241014 Prima facie relief was granted where the demand under Rule 6(2) of the CENVAT Credit Rules, 2002 arose from alleged failure to maintain separate accounts for plastic crates used in relation to exempted final products. The appellant's contention that no credit had been taken on crates used for the exempted product was not examined by the Commissioner, and that omission supported interim consideration. On that basis, the tribunal found the matter fit for final hearing and held that the appellant had made out a prima facie case. Waiver of pre-deposit of the duty, interest and penalty was allowed and recovery was stayed pending disposal of the appeal. en-us Wed, 10 Apr 2013 00:00:00 +0530 Sun, 15 Dec 2013 10:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241014 Prima facie relief was granted where the demand under Rule 6(2) of the CENVAT Credit Rules, 2002 arose from alleged failure to maintain separate accounts for plastic crates used in relation to exempted final products. The appellant's contention that no credit had been taken on crates used for the exempted product was not examined by the Commissioner, and that omission supported interim consideration. On that basis, the tribunal found the matter fit for final hearing and held that the appellant had made out a prima facie case. Waiver of pre-deposit of the duty, interest and penalty was allowed and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241014