https://www.taxtmi.com/caselaws?id=93273 Prima facie assessment governed the request for waiver of pre-deposit in a Modvat credit dispute involving material handling equipment, a lightning arrestor and GI steel structure. Relief was found arguable for the material handling equipment, while the claims for the lightning arrestor and GI steel structure required closer scrutiny of the goods and supporting evidence. Partial waiver of pre-deposit was granted, subject to a deposit of Rs. 20,000 within eight weeks; on compliance, the balance duty demand was waived and recovery stayed during the appeal. en-us Wed, 02 Feb 2000 00:00:00 +0530 Wed, 09 Nov 2011 15:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93273 Prima facie assessment governed the request for waiver of pre-deposit in a Modvat credit dispute involving material handling equipment, a lightning arrestor and GI steel structure. Relief was found arguable for the material handling equipment, while the claims for the lightning arrestor and GI steel structure required closer scrutiny of the goods and supporting evidence. Partial waiver of pre-deposit was granted, subject to a deposit of Rs. 20,000 within eight weeks; on compliance, the balance duty demand was waived and recovery stayed during the appeal. Case-Laws Central Excise Wed, 02 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93273