https://www.taxtmi.com/caselaws?id=43303 In proceedings under Article 226, recovery for alleged wrong availment of Modvat credit may be stayed pending disposal of the statutory appeal where the materials disclose a prima facie case for interim protection. Prior orders and related records indicated that the disputed inputs had been treated as eligible in similar matters, and the alleged defects in declaration were explained. On that basis, the court found no clear absence of a prima facie case at the interlocutory stage and granted protection by staying recovery until the appeal was decided, while directing expeditious disposal of the appeal. en-us Fri, 03 Apr 1992 00:00:00 +0530 Thu, 17 Jun 2010 12:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43303 In proceedings under Article 226, recovery for alleged wrong availment of Modvat credit may be stayed pending disposal of the statutory appeal where the materials disclose a prima facie case for interim protection. Prior orders and related records indicated that the disputed inputs had been treated as eligible in similar matters, and the alleged defects in declaration were explained. On that basis, the court found no clear absence of a prima facie case at the interlocutory stage and granted protection by staying recovery until the appeal was decided, while directing expeditious disposal of the appeal. Case-Laws Central Excise Fri, 03 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43303