https://www.taxtmi.com/caselaws?id=85858 Deemed Modvat credit under the 12-5-1986 order was confined to sheets below 5 mm thickness under sub-heading 72.12, so strips, skelp and coils were not eligible because the record did not show that they were sheets and the tariff and description requirements had to be met together. Waiver or suspension of pre-deposit was also refused because no financial hardship was pleaded or supported by evidence, leaving only a partial deposit and conditional stay of recovery pending the appeal on merits. en-us Mon, 04 Nov 1996 00:00:00 +0530 Mon, 08 Aug 2011 15:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85858 Deemed Modvat credit under the 12-5-1986 order was confined to sheets below 5 mm thickness under sub-heading 72.12, so strips, skelp and coils were not eligible because the record did not show that they were sheets and the tariff and description requirements had to be met together. Waiver or suspension of pre-deposit was also refused because no financial hardship was pleaded or supported by evidence, leaving only a partial deposit and conditional stay of recovery pending the appeal on merits. Case-Laws Central Excise Mon, 04 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85858