https://www.taxtmi.com/caselaws?id=87978 Steel plates, angles, bars and ceramic tiles were considered prima facie to be constructional materials rather than machinery, accessories or parts of machines, so eligibility for Modvat credit as capital goods under Rule 57Q was not established at the interim stage. On that prima facie view, the balance of convenience was found to favour the Revenue, and conditional protection was granted only on part deposit of the disputed amount and furnishing of a bank guarantee for the balance. Stay against recovery and waiver of the remaining pre-deposit were therefore made subject to compliance with those conditions. en-us Thu, 26 Sep 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87978 Steel plates, angles, bars and ceramic tiles were considered prima facie to be constructional materials rather than machinery, accessories or parts of machines, so eligibility for Modvat credit as capital goods under Rule 57Q was not established at the interim stage. On that prima facie view, the balance of convenience was found to favour the Revenue, and conditional protection was granted only on part deposit of the disputed amount and furnishing of a bank guarantee for the balance. Stay against recovery and waiver of the remaining pre-deposit were therefore made subject to compliance with those conditions. Case-Laws Central Excise Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87978