https://www.taxtmi.com/caselaws?id=250373 The court granted the waiver of predeposit of duty amounting to &8377; 4,03,969 as the clearance of goods under Rule 3(5) was considered equivalent to duty payment for claiming rebate under Rule 18 of the Cenvat Credit Rules, 2002. The Commissioner (Appeals) set aside the initial decision and allowed the appeal filed by the Revenue, stating that the duty paid on excisable goods or clearance in the manufacture falls within the ambit of Rule 18. Consequently, the predeposit of duty was waived, and recovery of the amount was stayed until the appeals were resolved. en-us Fri, 09 May 2014 00:00:00 +0530 Mon, 11 Aug 2014 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250373 The court granted the waiver of predeposit of duty amounting to &8377; 4,03,969 as the clearance of goods under Rule 3(5) was considered equivalent to duty payment for claiming rebate under Rule 18 of the Cenvat Credit Rules, 2002. The Commissioner (Appeals) set aside the initial decision and allowed the appeal filed by the Revenue, stating that the duty paid on excisable goods or clearance in the manufacture falls within the ambit of Rule 18. Consequently, the predeposit of duty was waived, and recovery of the amount was stayed until the appeals were resolved. Case-Laws Central Excise Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250373