https://www.taxtmi.com/caselaws?id=242566 Cenvat credit on capital goods used to manufacture briquettes for captive consumption in soda ash production was treated as protectable pending appeal, because the briquettes were manufactured within the factory and used in the kiln as part of the assessee's own process. A Board circular supporting non-denial of credit where capital goods are used for intermediate goods captively consumed in making dutiable final products was relied on. On those facts, the appellant was found to have made out a prima facie case for waiver of pre-deposit, and recovery of the disputed demand was stayed until disposal of the appeal. en-us Tue, 12 Mar 2013 00:00:00 +0530 Sat, 18 Jan 2014 10:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242566 Cenvat credit on capital goods used to manufacture briquettes for captive consumption in soda ash production was treated as protectable pending appeal, because the briquettes were manufactured within the factory and used in the kiln as part of the assessee's own process. A Board circular supporting non-denial of credit where capital goods are used for intermediate goods captively consumed in making dutiable final products was relied on. On those facts, the appellant was found to have made out a prima facie case for waiver of pre-deposit, and recovery of the disputed demand was stayed until disposal of the appeal. Case-Laws Central Excise Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242566