https://www.taxtmi.com/caselaws?id=93746 The Tribunal granted the waiver of pre-deposit of duty and penalty, staying the recovery during the appeal's pendency. The appellant's arguments regarding the boiler not being classified as 'goods' due to its size and method of erection were accepted, along with the contention that it qualified for exemption under relevant notifications. The Tribunal found that the boiler's function aligned with the exemptions cited and that if duty was payable, Modvat credit would ensure revenue neutrality. The appeal was scheduled for further hearing on a specified date. en-us Mon, 10 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 15:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93746 The Tribunal granted the waiver of pre-deposit of duty and penalty, staying the recovery during the appeal's pendency. The appellant's arguments regarding the boiler not being classified as 'goods' due to its size and method of erection were accepted, along with the contention that it qualified for exemption under relevant notifications. The Tribunal found that the boiler's function aligned with the exemptions cited and that if duty was payable, Modvat credit would ensure revenue neutrality. The appeal was scheduled for further hearing on a specified date. Case-Laws Central Excise Mon, 10 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93746