https://www.taxtmi.com/caselaws?id=250335 In a dispute over disallowance of Cenvat credit arising from job-work processes, the Tribunal noted that the final products had suffered duty and that the relevant exemption notification did not require the principal manufacturer to perform the manufacturing operations itself. On that basis, the appellant established a strong prima facie case on credit eligibility and the department's allegation of suppression was not readily sustainable where duty payment on clearances was not in dispute. The balance of convenience was therefore found to favour the appellant, and pre-deposit was waived. en-us Mon, 02 Jun 2014 00:00:00 +0530 Sat, 10 Jan 2015 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250335 In a dispute over disallowance of Cenvat credit arising from job-work processes, the Tribunal noted that the final products had suffered duty and that the relevant exemption notification did not require the principal manufacturer to perform the manufacturing operations itself. On that basis, the appellant established a strong prima facie case on credit eligibility and the department's allegation of suppression was not readily sustainable where duty payment on clearances was not in dispute. The balance of convenience was therefore found to favour the appellant, and pre-deposit was waived. Case-Laws Central Excise Mon, 02 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250335