https://www.taxtmi.com/caselaws?id=242047 Where the appellant failed to establish a prima facie case on the admissibility of modvat/cenvat credit on inputs and capital goods, complete waiver of pre-deposit was refused. The Tribunal noted that the Commissioner had recorded detailed objections and a reasoned finding on credit ineligibility, and that the dispute required examination of invoices and supporting documents. Balancing revenue interest against the material on record, it directed deposit of 50% of the disputed credit and stayed recovery of the balance during the appeal. The stay petition was thus disposed of by granting only partial waiver and conditional protection. en-us Tue, 16 Apr 2013 00:00:00 +0530 Tue, 07 Jan 2014 06:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242047 Where the appellant failed to establish a prima facie case on the admissibility of modvat/cenvat credit on inputs and capital goods, complete waiver of pre-deposit was refused. The Tribunal noted that the Commissioner had recorded detailed objections and a reasoned finding on credit ineligibility, and that the dispute required examination of invoices and supporting documents. Balancing revenue interest against the material on record, it directed deposit of 50% of the disputed credit and stayed recovery of the balance during the appeal. The stay petition was thus disposed of by granting only partial waiver and conditional protection. Case-Laws Central Excise Tue, 16 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242047