https://www.taxtmi.com/caselaws?id=83765 A stay application on disputed Modvat credit for fuel tanks and struts found a strong prima facie case for waiver of pre-deposit. The Tribunal accepted, prima facie, that the parts were intermediate goods used in manufacturing motor vehicles and returned for further use in duty-paid final products. It also held, prima facie, that failure to obtain separate permission under Rule 57F(2) did not by itself defeat the Modvat claim, especially where prior permission and procedural compliance were shown on record. Pre-deposit was dispensed with and recovery stayed pending appeal. en-us Tue, 01 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83765 A stay application on disputed Modvat credit for fuel tanks and struts found a strong prima facie case for waiver of pre-deposit. The Tribunal accepted, prima facie, that the parts were intermediate goods used in manufacturing motor vehicles and returned for further use in duty-paid final products. It also held, prima facie, that failure to obtain separate permission under Rule 57F(2) did not by itself defeat the Modvat claim, especially where prior permission and procedural compliance were shown on record. Pre-deposit was dispensed with and recovery stayed pending appeal. Case-Laws Central Excise Tue, 01 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83765