https://www.taxtmi.com/caselaws?id=102125 At the stay stage, the Tribunal held that where duty had been paid on a fabricated sulphur melter with coils and the item was used in the factory for manufacture of final products, a prima facie case could be made for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. On that limited assessment, the Tribunal found no sufficient basis for immediate recovery and waived pre-deposit of the duty and penalty, staying recovery until disposal of the appeal. en-us Tue, 14 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102125 At the stay stage, the Tribunal held that where duty had been paid on a fabricated sulphur melter with coils and the item was used in the factory for manufacture of final products, a prima facie case could be made for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. On that limited assessment, the Tribunal found no sufficient basis for immediate recovery and waived pre-deposit of the duty and penalty, staying recovery until disposal of the appeal. Case-Laws Central Excise Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102125