https://www.taxtmi.com/caselaws?id=241622 The Appellate Tribunal CESTAT Chennai granted a waiver of the pre-deposit of duty, interest, and penalty to the applicant, who was alleged to have wrongly availed CENVAT credit on certain items not considered inputs or capital goods. The Tribunal found that the disputed items were cleared along with the final product for use in kilns/furnaces, with duty paid upon clearance as finished goods. As there was no dispute regarding duty payment and in light of cited precedents, the Tribunal concluded that the applicant had established a prima facie case, leading to the waiver of the pre-deposit and a stay on recovery pending appeal disposal. en-us Thu, 21 Feb 2013 00:00:00 +0530 Sat, 23 Jul 2016 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241622 The Appellate Tribunal CESTAT Chennai granted a waiver of the pre-deposit of duty, interest, and penalty to the applicant, who was alleged to have wrongly availed CENVAT credit on certain items not considered inputs or capital goods. The Tribunal found that the disputed items were cleared along with the final product for use in kilns/furnaces, with duty paid upon clearance as finished goods. As there was no dispute regarding duty payment and in light of cited precedents, the Tribunal concluded that the applicant had established a prima facie case, leading to the waiver of the pre-deposit and a stay on recovery pending appeal disposal. Case-Laws Central Excise Thu, 21 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241622