Pre-deposit waiver and stay granted where storage tank classification and plant-integral credit claims were prima facie established.

Storage tank with temperature-controlling facility was treated as prima facie classifiable under Heading 84.19, and the absence of a specific adverse finding on that facility supported the assessee's case. On that basis, the tribunal found a prima facie case for waiver of pre-deposit and stay of recovery pending appeal. The Monorail and platform used with towers and storage tanks were also viewed as prima facie eligible for credit as parts of the plant, applying the principle that components integrally connected with the plant may qualify for credit. Waiver of pre-deposit was granted and recovery was stayed during the appeal.

---

---

Issues: Whether waiver of pre-deposit and stay of recovery of the disputed dues should be granted pending appeal.

Analysis: The storage tank was treated as prima facie classifiable under Heading 84.19, since tanks with temperature-controlling facility fall under that heading, and the absence of a specific finding against the assessee on the existence of such facility weighed in its favour. The Monorail and platform used with towers and storage tanks were also viewed as prima facie eligible for credit as parts of the plant, following the cited principle that components integrally connected with the plant may qualify for credit.

Conclusion: Waiver of pre-deposit was granted and recovery of the dues was stayed during the pendency of the appeal, in favour of the assessee.

---