https://www.taxtmi.com/caselaws?id=250966 Notification No. 30/2004-CE, as clarified by its corrigendum, was read as denying exemption only where credit of duty on inputs had been taken, not where credit related to capital goods. On that construction, the Tribunal held that the appellants manufacturing cotton yarn had raised a strong prima facie case for relief. It therefore granted waiver of predeposit of duty, interest and penalty, and stayed recovery until disposal of the appeal. en-us Mon, 21 Apr 2014 00:00:00 +0530 Sat, 30 Aug 2014 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250966 Notification No. 30/2004-CE, as clarified by its corrigendum, was read as denying exemption only where credit of duty on inputs had been taken, not where credit related to capital goods. On that construction, the Tribunal held that the appellants manufacturing cotton yarn had raised a strong prima facie case for relief. It therefore granted waiver of predeposit of duty, interest and penalty, and stayed recovery until disposal of the appeal. Case-Laws Central Excise Mon, 21 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250966