https://www.taxtmi.com/caselaws?id=85323 Cement and steel structurals used only to construct the civil foundation for machinery were treated as construction materials, not as components, accessories or capital goods under Rule 57Q of the Central Excise Rules, 1944. On that prima facie view, materials used for the building or foundation did not satisfy the requirement of goods used for producing or processing; the balance of convenience favoured the Revenue. Waiver of pre-deposit was therefore declined, and the applicants were directed to freeze the disputed amount in their RG 23C account without utilisation. en-us Thu, 18 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 12:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85323 Cement and steel structurals used only to construct the civil foundation for machinery were treated as construction materials, not as components, accessories or capital goods under Rule 57Q of the Central Excise Rules, 1944. On that prima facie view, materials used for the building or foundation did not satisfy the requirement of goods used for producing or processing; the balance of convenience favoured the Revenue. Waiver of pre-deposit was therefore declined, and the applicants were directed to freeze the disputed amount in their RG 23C account without utilisation. Case-Laws Central Excise Thu, 18 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85323