https://www.taxtmi.com/caselaws?id=246306 Reversal of the entire Cenvat credit on inputs used in body building before issuance of the show-cause notice was treated as prima facie compliance with the exemption condition under Notification No. 6/2006-C.E., which barred availment of such credit. On that basis, the Tribunal found that the exemption could not be denied at the interim stage and granted waiver of pre-deposit with stay of recovery. The stated principle is that complete reversal before the show-cause notice satisfies the notification condition for purposes of interim relief. en-us Wed, 23 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246306 Reversal of the entire Cenvat credit on inputs used in body building before issuance of the show-cause notice was treated as prima facie compliance with the exemption condition under Notification No. 6/2006-C.E., which barred availment of such credit. On that basis, the Tribunal found that the exemption could not be denied at the interim stage and granted waiver of pre-deposit with stay of recovery. The stated principle is that complete reversal before the show-cause notice satisfies the notification condition for purposes of interim relief. Case-Laws Central Excise Wed, 23 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246306