https://www.taxtmi.com/caselaws?id=268658 In a CESTAT stay matter involving job-work clearances, the tribunal examined prima facie entitlement to waiver of pre-deposit and stay of recovery. It noted that the department had been informed in writing of the job-work arrangement and the intended exempted use of the processed goods, so the extended period of limitation was, prima facie, not invokable on the basis of prior departmental knowledge. At the same time, the job-work exemption was considered prima facie inapplicable where the principal manufacturer was clearing only exempted final products and not both dutiable and exempted products together. The question of CENVAT credit availability on inputs was left open for final hearing, and partial pre-deposit was directed. en-us Mon, 09 Mar 2015 00:00:00 +0530 Mon, 30 Nov 2015 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268658 In a CESTAT stay matter involving job-work clearances, the tribunal examined prima facie entitlement to waiver of pre-deposit and stay of recovery. It noted that the department had been informed in writing of the job-work arrangement and the intended exempted use of the processed goods, so the extended period of limitation was, prima facie, not invokable on the basis of prior departmental knowledge. At the same time, the job-work exemption was considered prima facie inapplicable where the principal manufacturer was clearing only exempted final products and not both dutiable and exempted products together. The question of CENVAT credit availability on inputs was left open for final hearing, and partial pre-deposit was directed. Case-Laws Central Excise Mon, 09 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268658