https://www.taxtmi.com/caselaws?id=246608 A prima facie case was found for waiver and stay of demands arising from denial of CENVAT credit on capital goods and duty on inputs cleared as such. The proviso to Notification No. 30/2004-C.E., read with the corrigendum, was applied to hold that the bar operated only where credit on inputs had been taken under the CENVAT Credit Rules, 2002. As no CENVAT credit on inputs was disputed, and the notification did not prohibit credit on capital goods, the capital goods demand was found prima facie unsustainable. The demand on inputs cleared as such was also held prima facie unsustainable, and the adjudged dues were stayed. en-us Fri, 21 Sep 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246608 A prima facie case was found for waiver and stay of demands arising from denial of CENVAT credit on capital goods and duty on inputs cleared as such. The proviso to Notification No. 30/2004-C.E., read with the corrigendum, was applied to hold that the bar operated only where credit on inputs had been taken under the CENVAT Credit Rules, 2002. As no CENVAT credit on inputs was disputed, and the notification did not prohibit credit on capital goods, the capital goods demand was found prima facie unsustainable. The demand on inputs cleared as such was also held prima facie unsustainable, and the adjudged dues were stayed. Case-Laws Central Excise Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246608