https://www.taxtmi.com/caselaws?id=256964 Modvat credit on inputs used in job-work for a principal manufacturer under Notification No. 214/86-CE was treated as giving the assessee a prima facie case for interim relief. Relying on the Larger Bench ruling in Sterlite Industries and the Madras High Court decision in Hwashin Automotive India Pvt. Ltd., the Tribunal held that predeposit was not warranted at this stage. The duty, interest, and penalty confirmed in the impugned order were therefore kept in abeyance, and recovery was stayed pending disposal of the appeal. en-us Wed, 05 Nov 2014 00:00:00 +0530 Thu, 26 Feb 2015 05:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256964 Modvat credit on inputs used in job-work for a principal manufacturer under Notification No. 214/86-CE was treated as giving the assessee a prima facie case for interim relief. Relying on the Larger Bench ruling in Sterlite Industries and the Madras High Court decision in Hwashin Automotive India Pvt. Ltd., the Tribunal held that predeposit was not warranted at this stage. The duty, interest, and penalty confirmed in the impugned order were therefore kept in abeyance, and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256964