https://www.taxtmi.com/caselaws?id=266683 Cenvat credit was treated as prima facie available where the recipient received goods under duty-paid invoices and no evidence showed that it had express knowledge that the goods were manufactured from duty-free imported raw materials. On that basis, the tribunal held that the appellant had made out a prima facie case for waiver of recovery, and recovery of the confirmed duty, interest and penalty was stayed until disposal of the appeal. The issue was left for deeper examination at the final hearing. en-us Tue, 22 Jul 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266683 Cenvat credit was treated as prima facie available where the recipient received goods under duty-paid invoices and no evidence showed that it had express knowledge that the goods were manufactured from duty-free imported raw materials. On that basis, the tribunal held that the appellant had made out a prima facie case for waiver of recovery, and recovery of the confirmed duty, interest and penalty was stayed until disposal of the appeal. The issue was left for deeper examination at the final hearing. Case-Laws Central Excise Tue, 22 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266683