https://www.taxtmi.com/caselaws?id=84829 Toughened glass fitted to specified television models was treated as an essential part of the product because the models were specially designed, always sold with the glass in place, and could not be regarded as complete without it. On that basis, the Tribunal considered the appellant to have shown a prima facie case that MODVAT credit was not admissible on the glass and that waiver of pre-deposit and stay of recovery were justified. The operative effect was grant of prima facie relief from pre-deposit and recovery. en-us Wed, 09 Aug 1995 00:00:00 +0530 Mon, 25 Jul 2011 18:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84829 Toughened glass fitted to specified television models was treated as an essential part of the product because the models were specially designed, always sold with the glass in place, and could not be regarded as complete without it. On that basis, the Tribunal considered the appellant to have shown a prima facie case that MODVAT credit was not admissible on the glass and that waiver of pre-deposit and stay of recovery were justified. The operative effect was grant of prima facie relief from pre-deposit and recovery. Case-Laws Central Excise Wed, 09 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84829