https://www.taxtmi.com/caselaws?id=246487 Goods received under CT-3 for use in manufacture, and later returned to the original manufacturer under proper invoices and AR-3A, were found to have been accounted for with no indication of diversion. On that factual basis, a prima facie case was made that the demand fell within the Central Excise Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods Rules, 2001. The appellant was therefore held entitled to waiver of pre-deposit, and recovery of the duty and penalty was stayed pending disposal of the appeal. en-us Tue, 12 Jun 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246487 Goods received under CT-3 for use in manufacture, and later returned to the original manufacturer under proper invoices and AR-3A, were found to have been accounted for with no indication of diversion. On that factual basis, a prima facie case was made that the demand fell within the Central Excise Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods Rules, 2001. The appellant was therefore held entitled to waiver of pre-deposit, and recovery of the duty and penalty was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246487