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    <title>1997 (12) TMI 338 - CEGAT, NEW DELHI</title>
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    <description>In an interim stay application under Rule 57Q of the Central Excise Rules, 1944, the assessee sought complete waiver of pre-deposit against denial of Modvat credit on hose pipes and stopper motor cards treated as capital goods. The claim that the items were used in or in relation to manufacture of steel and iron was considered arguable, but their precise role required detailed examination at final hearing. Complete waiver was therefore refused, and only partial pre-deposit was directed. Recovery of the balance demand was stayed, subject to the reduced deposit.</description>
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    <pubDate>Wed, 31 Dec 1997 00:00:00 +0530</pubDate>
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      <title>1997 (12) TMI 338 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88115</link>
      <description>In an interim stay application under Rule 57Q of the Central Excise Rules, 1944, the assessee sought complete waiver of pre-deposit against denial of Modvat credit on hose pipes and stopper motor cards treated as capital goods. The claim that the items were used in or in relation to manufacture of steel and iron was considered arguable, but their precise role required detailed examination at final hearing. Complete waiver was therefore refused, and only partial pre-deposit was directed. Recovery of the balance demand was stayed, subject to the reduced deposit.</description>
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      <pubDate>Wed, 31 Dec 1997 00:00:00 +0530</pubDate>
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