https://www.taxtmi.com/caselaws?id=245825 The Tribunal granted the appellant's application for waiver of predeposit of CENVAT credit and penalty amounting to Rs.23,51,297. The Tribunal found that the evidence provided by the Revenue was insufficient to establish that the inputs were not utilized in manufacturing, despite allegations that only invoices were received and credit was availed. The Tribunal concluded that the appellant had made a prima facie case for the waiver of all dues adjudged, allowing the stay application and providing relief to the appellant during the appeal process. en-us Wed, 26 Jun 2013 00:00:00 +0530 Wed, 23 Apr 2014 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245825 The Tribunal granted the appellant's application for waiver of predeposit of CENVAT credit and penalty amounting to Rs.23,51,297. The Tribunal found that the evidence provided by the Revenue was insufficient to establish that the inputs were not utilized in manufacturing, despite allegations that only invoices were received and credit was availed. The Tribunal concluded that the appellant had made a prima facie case for the waiver of all dues adjudged, allowing the stay application and providing relief to the appellant during the appeal process. Case-Laws Central Excise Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245825