https://www.taxtmi.com/caselaws?id=246566 In a deemed credit dispute under the Central Excise regime, waiver of pre-deposit was justified because the Department failed to show that the inputs were clearly identifiable as non-duty paid or cleared at nil duty. The exemption notification relied on was conditional, so the burden remained on the Department to bring the case within the stated exception. On that prima facie basis, complete waiver of pre-deposit was granted and recovery was stayed pending the appeal. en-us Mon, 27 Aug 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246566 In a deemed credit dispute under the Central Excise regime, waiver of pre-deposit was justified because the Department failed to show that the inputs were clearly identifiable as non-duty paid or cleared at nil duty. The exemption notification relied on was conditional, so the burden remained on the Department to bring the case within the stated exception. On that prima facie basis, complete waiver of pre-deposit was granted and recovery was stayed pending the appeal. Case-Laws Central Excise Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246566