https://www.taxtmi.com/caselaws?id=80935 Waiver of pre-deposit was granted and the impugned order was stayed pending appeal because the dispute raised a prima facie question whether mercury and graphite qualified as inputs or as parts of equipment under Rule 57A of the Central Excise Rules, 1944. The tribunal treated the matter as involving technical questions and noted that the commercial aspects had not yet been examined, while earlier Modvat decisions on similar issues were available for consideration in the main appeal. On that basis, interim protection was considered appropriate until disposal of the appeal. en-us Thu, 08 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 13:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80935 Waiver of pre-deposit was granted and the impugned order was stayed pending appeal because the dispute raised a prima facie question whether mercury and graphite qualified as inputs or as parts of equipment under Rule 57A of the Central Excise Rules, 1944. The tribunal treated the matter as involving technical questions and noted that the commercial aspects had not yet been examined, while earlier Modvat decisions on similar issues were available for consideration in the main appeal. On that basis, interim protection was considered appropriate until disposal of the appeal. Case-Laws Central Excise Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80935