https://www.taxtmi.com/caselaws?id=87946 Eligibility of chlorine cylinders for capital goods Modvat credit under Rule 57Q required a detailed examination of their design and function in the manufacturing process, which could not be fully undertaken at the stay stage. The cited Commissioner's decision was not binding, and the Tribunal ruling relied on did not concern Rule 57Q. On that basis, complete waiver of pre-deposit was declined, but partial relief was granted through a conditional deposit, with the balance of duty and penalty stayed pending appeal. en-us Thu, 22 Jan 1998 00:00:00 +0530 Wed, 14 Sep 2011 10:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87946 Eligibility of chlorine cylinders for capital goods Modvat credit under Rule 57Q required a detailed examination of their design and function in the manufacturing process, which could not be fully undertaken at the stay stage. The cited Commissioner's decision was not binding, and the Tribunal ruling relied on did not concern Rule 57Q. On that basis, complete waiver of pre-deposit was declined, but partial relief was granted through a conditional deposit, with the balance of duty and penalty stayed pending appeal. Case-Laws Central Excise Thu, 22 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87946