https://www.taxtmi.com/caselaws?id=95134 Prima facie entitlement to Modvat credit on finger tips was treated as arguable, and the alternative claim that the items qualified as capital goods was also noted. On that assessment, complete waiver of pre-deposit of duty and penalty was not granted. Instead, only a conditional partial waiver was allowed for hearing the appeal, with a direction to deposit Rs. 50,000 within six weeks. en-us Mon, 27 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 11:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95134 Prima facie entitlement to Modvat credit on finger tips was treated as arguable, and the alternative claim that the items qualified as capital goods was also noted. On that assessment, complete waiver of pre-deposit of duty and penalty was not granted. Instead, only a conditional partial waiver was allowed for hearing the appeal, with a direction to deposit Rs. 50,000 within six weeks. Case-Laws Central Excise Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95134