https://www.taxtmi.com/caselaws?id=88105 Modvat credit on capital goods used for labelling and printing was claimed on the basis that packing forms part of manufacture. The Tribunal treated that contention as arguable because the appellant said the equipment was used in relation to manufacture, but it noted that the original denial rested on the view that the goods were used only after manufacture and had no role in production. Finding no financial hardship, the Tribunal declined complete waiver of pre-deposit and ordered a partial deposit as a condition for stay of recovery of the balance, with non-compliance exposing the appeal to dismissal. en-us Mon, 29 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 11:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88105 Modvat credit on capital goods used for labelling and printing was claimed on the basis that packing forms part of manufacture. The Tribunal treated that contention as arguable because the appellant said the equipment was used in relation to manufacture, but it noted that the original denial rested on the view that the goods were used only after manufacture and had no role in production. Finding no financial hardship, the Tribunal declined complete waiver of pre-deposit and ordered a partial deposit as a condition for stay of recovery of the balance, with non-compliance exposing the appeal to dismissal. Case-Laws Central Excise Mon, 29 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88105