https://www.taxtmi.com/caselaws?id=265870 CENVAT credit lawfully availed on duty-paid inputs was used to pay duty on clearance of duty-free inputs into the domestic tariff area, and the credit itself was not disputed. Because CENVAT utilisation does not require strict one-to-one correlation between credit earned and credit used, that utilisation was treated as sufficient to justify dispensation of the pre-deposit requirement at the interim stage. The matter was remanded to the Commissioner (Appeals) for decision on merits without insisting on pre-deposit. en-us Fri, 01 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265870 CENVAT credit lawfully availed on duty-paid inputs was used to pay duty on clearance of duty-free inputs into the domestic tariff area, and the credit itself was not disputed. Because CENVAT utilisation does not require strict one-to-one correlation between credit earned and credit used, that utilisation was treated as sufficient to justify dispensation of the pre-deposit requirement at the interim stage. The matter was remanded to the Commissioner (Appeals) for decision on merits without insisting on pre-deposit. Case-Laws Central Excise Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265870