https://www.taxtmi.com/caselaws?id=88130 Rule 57Q waiver and stay relief were examined in a dispute over whether cement, iron and steel, structural items and cables used in a plant qualified as capital goods. The Tribunal noted that the earlier interim order cited by the Department had not addressed whether the disputed items formed part of a plant covered by the rule, and it stated that the rule did not require the capital goods themselves to be excisable goods. On the material before it, the Tribunal found a prima facie case and balance of convenience in favour of the applicant, and recovery of duty and penalty was stayed pending appeal, subject to keeping Rs. 1.00 lakh unutilised in the RG 23A account. en-us Fri, 09 Jan 1998 00:00:00 +0530 Thu, 15 Sep 2011 12:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88130 Rule 57Q waiver and stay relief were examined in a dispute over whether cement, iron and steel, structural items and cables used in a plant qualified as capital goods. The Tribunal noted that the earlier interim order cited by the Department had not addressed whether the disputed items formed part of a plant covered by the rule, and it stated that the rule did not require the capital goods themselves to be excisable goods. On the material before it, the Tribunal found a prima facie case and balance of convenience in favour of the applicant, and recovery of duty and penalty was stayed pending appeal, subject to keeping Rs. 1.00 lakh unutilised in the RG 23A account. Case-Laws Central Excise Fri, 09 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88130