https://www.taxtmi.com/caselaws?id=87053 Prima facie admissibility of Modvat credit and classification of certain items as capital goods justified interim protection, as the Tribunal found the appellants had a stronger case on receipt and installation of goods before registration and on filing the Rule 57T declaration. Some items appeared to qualify as capital goods, while others remained arguable, but the appellants' net loss also supported relief. On the totality of circumstances, the Tribunal waived pre-deposit and stayed recovery during the appeal, subject to a limited deposit of Rs. 5,000 within eight weeks. en-us Thu, 24 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 14:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87053 Prima facie admissibility of Modvat credit and classification of certain items as capital goods justified interim protection, as the Tribunal found the appellants had a stronger case on receipt and installation of goods before registration and on filing the Rule 57T declaration. Some items appeared to qualify as capital goods, while others remained arguable, but the appellants' net loss also supported relief. On the totality of circumstances, the Tribunal waived pre-deposit and stayed recovery during the appeal, subject to a limited deposit of Rs. 5,000 within eight weeks. Case-Laws Central Excise Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87053