https://www.taxtmi.com/caselaws?id=83941 In a stay application concerning Modvat credit on photomasks, graphite jigs and fused quartzware, the CEGAT held that the merits required fuller examination at final hearing, so no final view on classification or eligibility was taken at the interlocutory stage. On limitation, the accepted declaration and the existing dispute over eligibility supported a prima facie case against suppression and against invocation of the extended period. That prima facie time-bar issue justified waiver of pre-deposit and stay of recovery pending appeal. en-us Tue, 18 Oct 1994 00:00:00 +0530 Mon, 18 Jul 2011 18:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83941 In a stay application concerning Modvat credit on photomasks, graphite jigs and fused quartzware, the CEGAT held that the merits required fuller examination at final hearing, so no final view on classification or eligibility was taken at the interlocutory stage. On limitation, the accepted declaration and the existing dispute over eligibility supported a prima facie case against suppression and against invocation of the extended period. That prima facie time-bar issue justified waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Tue, 18 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83941