https://www.taxtmi.com/caselaws?id=254106 The court observed that Rule 7(b) of the CENVAT Credit Rules, 2004 restricted the distribution of credit to units exclusively engaged in manufacturing exempted goods. However, as there was no explicit prohibition on distributing credit among units manufacturing both dutiable and exempted goods, the issue was deemed debatable due to lack of clarification from the CBEC. The court waived the requirement for the applicant to make a pre-deposit of the remaining dues until the appeal's disposal or for a maximum of 180 days from the date of the order, considering the partial payment already made. en-us Mon, 07 Jul 2014 00:00:00 +0530 Fri, 12 Dec 2014 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254106 The court observed that Rule 7(b) of the CENVAT Credit Rules, 2004 restricted the distribution of credit to units exclusively engaged in manufacturing exempted goods. However, as there was no explicit prohibition on distributing credit among units manufacturing both dutiable and exempted goods, the issue was deemed debatable due to lack of clarification from the CBEC. The court waived the requirement for the applicant to make a pre-deposit of the remaining dues until the appeal's disposal or for a maximum of 180 days from the date of the order, considering the partial payment already made. Case-Laws Central Excise Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254106