https://www.taxtmi.com/caselaws?id=248578 Rule 12 of the Cenvat Credit Rules, 2004 preserves Cenvat credit for clearances made under Notification No. 33/99-C.E., so such clearances are not to be treated as exempted goods; the pre-deposit direction was therefore unjustified. An invoice endorsement required for compliance with Rule 32 of the Assam Value Added Tax Rules, 2005 could not be imported into central excise proceedings to deny Cenvat credit on excise duty paid goods; the denial of credit on that basis was unsustainable. The order dismissing the appeal for non-compliance with pre-deposit was set aside and the matter was remanded for decision on merits without insisting on pre-deposit. en-us Fri, 26 Jul 2013 00:00:00 +0530 Tue, 17 Jun 2014 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248578 Rule 12 of the Cenvat Credit Rules, 2004 preserves Cenvat credit for clearances made under Notification No. 33/99-C.E., so such clearances are not to be treated as exempted goods; the pre-deposit direction was therefore unjustified. An invoice endorsement required for compliance with Rule 32 of the Assam Value Added Tax Rules, 2005 could not be imported into central excise proceedings to deny Cenvat credit on excise duty paid goods; the denial of credit on that basis was unsustainable. The order dismissing the appeal for non-compliance with pre-deposit was set aside and the matter was remanded for decision on merits without insisting on pre-deposit. Case-Laws Central Excise Fri, 26 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248578