https://www.taxtmi.com/caselaws?id=266690 CESTAT New Delhi held that the assessee made out a prima facie case for waiver of pre-deposit where Niacin, an intermediate excisable product used within the factory in manufacturing Animal Feed Supplement, was claimed to fall within Notification No. 10/96-CE as amended. The tribunal noted that the final product was classified under Chapter 21 and the intermediate product under Chapter 29, and treated the issue as covered by the Larger Bench decision in Tetragon Chemie, affirmed by the Supreme Court, together with similar Tribunal rulings. On that basis, the stay petition was allowed unconditionally. en-us Mon, 25 Aug 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266690 CESTAT New Delhi held that the assessee made out a prima facie case for waiver of pre-deposit where Niacin, an intermediate excisable product used within the factory in manufacturing Animal Feed Supplement, was claimed to fall within Notification No. 10/96-CE as amended. The tribunal noted that the final product was classified under Chapter 21 and the intermediate product under Chapter 29, and treated the issue as covered by the Larger Bench decision in Tetragon Chemie, affirmed by the Supreme Court, together with similar Tribunal rulings. On that basis, the stay petition was allowed unconditionally. Case-Laws Central Excise Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266690