https://www.taxtmi.com/caselaws?id=245248 A strong prima facie case was found for waiver of pre-deposit and stay against recovery of Cenvat credit, rebate, interest and penalty. Duty had been paid in the prescribed manner through Cenvat credit and cash, with no procedural lapse in the rebate claim, and the denial of credit rested only on the contention that the assessee was not a manufacturer. The order noted that the payment created a revenue-neutral situation and relied on precedent indicating that rebate may be admissible where duty was in fact paid, even if not otherwise payable. Pre-deposit was waived and recovery stayed during the pendency of the appeals. en-us Mon, 11 Apr 2011 00:00:00 +0530 Tue, 25 Mar 2014 07:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245248 A strong prima facie case was found for waiver of pre-deposit and stay against recovery of Cenvat credit, rebate, interest and penalty. Duty had been paid in the prescribed manner through Cenvat credit and cash, with no procedural lapse in the rebate claim, and the denial of credit rested only on the contention that the assessee was not a manufacturer. The order noted that the payment created a revenue-neutral situation and relied on precedent indicating that rebate may be admissible where duty was in fact paid, even if not otherwise payable. Pre-deposit was waived and recovery stayed during the pendency of the appeals. Case-Laws Central Excise Mon, 11 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245248