https://www.taxtmi.com/caselaws?id=245027 Unconditional stay was granted where denial of Cenvat credit on coal duty was challenged, because both the exemption notification and the later 1% duty notification were in force during the relevant period. The coal supplier had chosen the later notification and paid duty accordingly, and the appellant had taken credit of that duty. The analysis also records that assessment at the input receiver's end could not be challenged. On these facts, the appellant was held to have a strong prima facie case for interim relief, and the stay petition was allowed unconditionally. en-us Mon, 11 Feb 2013 00:00:00 +0530 Tue, 18 Mar 2014 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245027 Unconditional stay was granted where denial of Cenvat credit on coal duty was challenged, because both the exemption notification and the later 1% duty notification were in force during the relevant period. The coal supplier had chosen the later notification and paid duty accordingly, and the appellant had taken credit of that duty. The analysis also records that assessment at the input receiver's end could not be challenged. On these facts, the appellant was held to have a strong prima facie case for interim relief, and the stay petition was allowed unconditionally. Case-Laws Central Excise Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245027