https://www.taxtmi.com/caselaws?id=96091 Charged and uncharged batteries were treated as distinct articles for the limited purpose of the Modvat procedure, because a buyer ordering a charged battery was prima facie purchasing a different article even though an uncharged battery is a complete product in classification terms. The Tribunal also observed that, if Rule 57F(4) was unavailable, no debit was required when goods were sent out for charging, and any debit already made could be cancelled. On that basis, the appellant established a strong prima facie case and obtained waiver of predeposit and stay of recovery. en-us Tue, 13 Mar 2001 00:00:00 +0530 Sat, 17 Dec 2011 12:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96091 Charged and uncharged batteries were treated as distinct articles for the limited purpose of the Modvat procedure, because a buyer ordering a charged battery was prima facie purchasing a different article even though an uncharged battery is a complete product in classification terms. The Tribunal also observed that, if Rule 57F(4) was unavailable, no debit was required when goods were sent out for charging, and any debit already made could be cancelled. On that basis, the appellant established a strong prima facie case and obtained waiver of predeposit and stay of recovery. Case-Laws Central Excise Tue, 13 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96091