https://www.taxtmi.com/caselaws?id=54347 In a dispute over demand under Rule 6(3)(b) relating to Corex Gas generated as a by-product in manufacture, the Tribunal treated the gas as a technological necessity arising from the production process and considered prior decisions supporting non-recovery of 8% of its value. On the material before it, the Tribunal found that availment of Modvat credit appeared correct and that the appellants had established a strong prima facie case. That prima facie assessment justified waiver of pre-deposit and protection against recovery pending final hearing. en-us Tue, 15 Mar 2005 00:00:00 +0530 Tue, 19 Oct 2010 15:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54347 In a dispute over demand under Rule 6(3)(b) relating to Corex Gas generated as a by-product in manufacture, the Tribunal treated the gas as a technological necessity arising from the production process and considered prior decisions supporting non-recovery of 8% of its value. On the material before it, the Tribunal found that availment of Modvat credit appeared correct and that the appellants had established a strong prima facie case. That prima facie assessment justified waiver of pre-deposit and protection against recovery pending final hearing. Case-Laws Central Excise Tue, 15 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54347