https://www.taxtmi.com/caselaws?id=265893 The Tribunal granted a full waiver of pre-deposit of duty and penalty for both applicants, staying the recovery until the appeals were disposed of. The judgment highlighted the entitlement of the principal manufacturer to cenvat credit and the applicants' prima facie case for the waiver. It emphasized the significance of revenue neutrality and past decisions in similar cases when deciding on waivers and penalties in excise duty cases involving job work situations and valuation disagreements. en-us Tue, 19 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265893 The Tribunal granted a full waiver of pre-deposit of duty and penalty for both applicants, staying the recovery until the appeals were disposed of. The judgment highlighted the entitlement of the principal manufacturer to cenvat credit and the applicants' prima facie case for the waiver. It emphasized the significance of revenue neutrality and past decisions in similar cases when deciding on waivers and penalties in excise duty cases involving job work situations and valuation disagreements. Case-Laws Central Excise Tue, 19 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265893