https://www.taxtmi.com/caselaws?id=242301 CENVAT credit entitlement and Rule 6 of the CENVAT Credit Rules, 2001 and 2004 were considered in the context of captively consumed clinkers used to manufacture cement supplied through international competitive bidding. The assessee's supply under international competitive bidding was treated as an admitted fact, and it was noted that CENVAT credit could be available in relation to the dutiable cement despite the exemption structure. The availability of corresponding credit, even if duty were payable on captively consumed clinkers, supported interim protection. On that basis, a prima facie case for waiver of pre-deposit was made out and recovery was stayed pending disposal of the appeal. en-us Wed, 03 Apr 2013 00:00:00 +0530 Mon, 13 Jan 2014 09:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242301 CENVAT credit entitlement and Rule 6 of the CENVAT Credit Rules, 2001 and 2004 were considered in the context of captively consumed clinkers used to manufacture cement supplied through international competitive bidding. The assessee's supply under international competitive bidding was treated as an admitted fact, and it was noted that CENVAT credit could be available in relation to the dutiable cement despite the exemption structure. The availability of corresponding credit, even if duty were payable on captively consumed clinkers, supported interim protection. On that basis, a prima facie case for waiver of pre-deposit was made out and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 03 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242301