https://www.taxtmi.com/caselaws?id=259537 In a stay application over Cenvat credit demand, the Tribunal treated the classification and exemption dispute on peanut butter as unsuitable for final resolution at the interlocutory stage because tariff heading, HSN notes, end use and product characteristics all remained contested. It also noted substantial revenue neutrality and that part of the credit had already been reversed. On those facts, Rule 3(5B) of the Cenvat Credit Rules, 2004 was not treated as fully justifying the entire confirmed demand at the stay stage, and a partial pre-deposit was directed with recovery of the balance stayed pending appeal. en-us Tue, 25 Nov 2014 00:00:00 +0530 Wed, 13 May 2015 06:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259537 In a stay application over Cenvat credit demand, the Tribunal treated the classification and exemption dispute on peanut butter as unsuitable for final resolution at the interlocutory stage because tariff heading, HSN notes, end use and product characteristics all remained contested. It also noted substantial revenue neutrality and that part of the credit had already been reversed. On those facts, Rule 3(5B) of the Cenvat Credit Rules, 2004 was not treated as fully justifying the entire confirmed demand at the stay stage, and a partial pre-deposit was directed with recovery of the balance stayed pending appeal. Case-Laws Central Excise Tue, 25 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259537