https://www.taxtmi.com/caselaws?id=51208 Dismissal of an appeal for non-deposit was not justified where the assessee showed a prima facie case on Modvat credit and relied on binding Tribunal precedent. The dispute concerned credit on inputs used in producing polyester staple fibre from polyester waste and credit on inputs for circular knitted fabric, where duty had been paid but credit was denied on the ground that the final product was exempt. The Tribunal noted an earlier identical order in which proceedings had been dropped and not challenged by the department, and held that the appeal should have been decided on merits without insisting on pre-deposit. en-us Mon, 04 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 14:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51208 Dismissal of an appeal for non-deposit was not justified where the assessee showed a prima facie case on Modvat credit and relied on binding Tribunal precedent. The dispute concerned credit on inputs used in producing polyester staple fibre from polyester waste and credit on inputs for circular knitted fabric, where duty had been paid but credit was denied on the ground that the final product was exempt. The Tribunal noted an earlier identical order in which proceedings had been dropped and not challenged by the department, and held that the appeal should have been decided on merits without insisting on pre-deposit. Case-Laws Central Excise Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51208