https://www.taxtmi.com/caselaws?id=93450 Prima facie waiver of pre-deposit and stay of recovery under Section 35F was considered justified where the lower authority had not properly applied its mind to the stay applications and the assessee had already furnished bank guarantee security. Wires and cables used to distribute electricity within the factory were treated as prima facie capital goods under Rule 57Q because they supported the manufacturing process. Components of machinery used for grinding cement clinker and coal were also treated as prima facie covered by the amended Rule 57Q table and explanation, supporting interim relief and remand on merits without insisting on deposit. en-us Mon, 13 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 14:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93450 Prima facie waiver of pre-deposit and stay of recovery under Section 35F was considered justified where the lower authority had not properly applied its mind to the stay applications and the assessee had already furnished bank guarantee security. Wires and cables used to distribute electricity within the factory were treated as prima facie capital goods under Rule 57Q because they supported the manufacturing process. Components of machinery used for grinding cement clinker and coal were also treated as prima facie covered by the amended Rule 57Q table and explanation, supporting interim relief and remand on merits without insisting on deposit. Case-Laws Central Excise Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93450