https://www.taxtmi.com/caselaws?id=89707 Subsequent Tribunal authority recognising cranes as capital goods under Rule 57Q, and forklift trucks where their use is essential to manufacture, was treated as creating a strong prima facie case for Modvat credit. The objection that modification of the stay order would amount to review was rejected because the order was interlocutory and not appealable. On that basis, the earlier pre-deposit direction was modified and, on execution of a bank guarantee for the duty amount within the stipulated time, pre-deposit was waived and recovery stayed. en-us Fri, 15 Nov 1996 00:00:00 +0530 Thu, 29 Sep 2011 11:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89707 Subsequent Tribunal authority recognising cranes as capital goods under Rule 57Q, and forklift trucks where their use is essential to manufacture, was treated as creating a strong prima facie case for Modvat credit. The objection that modification of the stay order would amount to review was rejected because the order was interlocutory and not appealable. On that basis, the earlier pre-deposit direction was modified and, on execution of a bank guarantee for the duty amount within the stipulated time, pre-deposit was waived and recovery stayed. Case-Laws Central Excise Fri, 15 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89707