https://www.taxtmi.com/caselaws?id=246407 A CESTAT New Delhi order examines whether NCCD fell within an area-based exemption notification and whether Cenvat credit of basic excise duty could be used to pay NCCD. The order notes conflicting Tribunal views on the exemption issue and refers to an earlier High Court view on similar notifications, but treats the utilisation of credit as the decisive prima facie ground. Relying on a Tribunal ruling that Rule 3 of the Cenvat Credit Rules did not bar such use of credit, it found a strong prima facie case and granted unconditional stay on pre-deposit. en-us Mon, 12 Mar 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246407 A CESTAT New Delhi order examines whether NCCD fell within an area-based exemption notification and whether Cenvat credit of basic excise duty could be used to pay NCCD. The order notes conflicting Tribunal views on the exemption issue and refers to an earlier High Court view on similar notifications, but treats the utilisation of credit as the decisive prima facie ground. Relying on a Tribunal ruling that Rule 3 of the Cenvat Credit Rules did not bar such use of credit, it found a strong prima facie case and granted unconditional stay on pre-deposit. Case-Laws Central Excise Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246407