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2014 (4) TMI 598 - AT - Central ExciseWaiver of pre-deposit of duty - Levy of duty - Intermediate product - partially processed Naptha, namely CLS - Residual Fuel Gas(RFG) as an intermediate excisable product, manufactured out of cracking Naptha - Held that:- duty is not payable on partially processed CLS and the Applicant were eligible to avail the procedure laid down under Rule 57AC of Central Excise Rules or Rule 4(5)(a) of CENVAT Credit Rules, 2001/2002 during the said period. w - Applicant could able to make out a prima facie case for total waiver of dues adjudged - Stay granted.
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