https://www.taxtmi.com/caselaws?id=241469 Cenvat credit on inputs used to manufacture capital goods was treated as prima facie sustainable, because the alleged double benefit arose from depreciation claimed on the capital goods themselves, not on the inputs. The show-cause notice did not allege that credit on those inputs was inadmissible. On that basis, the demand was regarded as prima facie unsustainable and pre-deposit was waived pending disposal of the appeal. en-us Fri, 26 Aug 2011 00:00:00 +0530 Wed, 25 Dec 2013 06:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241469 Cenvat credit on inputs used to manufacture capital goods was treated as prima facie sustainable, because the alleged double benefit arose from depreciation claimed on the capital goods themselves, not on the inputs. The show-cause notice did not allege that credit on those inputs was inadmissible. On that basis, the demand was regarded as prima facie unsustainable and pre-deposit was waived pending disposal of the appeal. Case-Laws Central Excise Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241469