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2012 (8) TMI 138 - AT - Central ExciseWrong utilization of CENVAT Credit - claim of exemption Notification No.64/1995-C.E. dated 16.03.1995 - Held that:- Looking into the ER1 returns filled by assessee no clear picture can be made out whether credit of tax availed is correct or not and whether it is in respect of a dutiable product or exempted product - thus it cannot be claimed that the assessee has disclosed the correct facts to the department - assessee has failed to make out a case for complete waiver of pre-deposit - direction to pre-deposit 50% of the duty demanded.
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