https://www.taxtmi.com/caselaws?id=91382 A prima facie case justified waiver of pre-deposit and stay of recovery pending appeal where the disputed credit claims were supported by earlier tribunal decisions. Technical objections such as non-authentication of invoices and failure to mark duplicate copies were not treated as decisive, and prior rulings had recognised eligibility of credit on similar items, including aluminium cops, kemwater and air compressors as capital goods. On that basis, the duty and penalty pre-deposit requirement was dispensed with and recovery stayed until disposal of the appeals. en-us Thu, 08 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91382 A prima facie case justified waiver of pre-deposit and stay of recovery pending appeal where the disputed credit claims were supported by earlier tribunal decisions. Technical objections such as non-authentication of invoices and failure to mark duplicate copies were not treated as decisive, and prior rulings had recognised eligibility of credit on similar items, including aluminium cops, kemwater and air compressors as capital goods. On that basis, the duty and penalty pre-deposit requirement was dispensed with and recovery stayed until disposal of the appeals. Case-Laws Central Excise Thu, 08 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91382