https://www.taxtmi.com/caselaws?id=92546 Prima facie entitlement to Modvat credit can justify waiver of pre-deposit and recovery at the stay stage. Catalyst, storage tank, electrical and electronic items, and nozzle, trolleys and bins were treated as eligible for interim relief under the relevant Modvat rules, while nuts and bolts, equipment parts and spares such as chimney shell, structures, safety equipment, and miscellaneous items were directed to be frozen in the Modvat account. Doubtful claims and items accepted by counsel as liable to be secured were not granted waiver, and the remaining amounts were protected by freezing rather than immediate recovery. en-us Fri, 08 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 13:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92546 Prima facie entitlement to Modvat credit can justify waiver of pre-deposit and recovery at the stay stage. Catalyst, storage tank, electrical and electronic items, and nozzle, trolleys and bins were treated as eligible for interim relief under the relevant Modvat rules, while nuts and bolts, equipment parts and spares such as chimney shell, structures, safety equipment, and miscellaneous items were directed to be frozen in the Modvat account. Doubtful claims and items accepted by counsel as liable to be secured were not granted waiver, and the remaining amounts were protected by freezing rather than immediate recovery. Case-Laws Central Excise Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92546