https://www.taxtmi.com/caselaws?id=106640 Fabricated steel tanks classified under sub-heading 7311.00 were held not to fall within the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944. The connected motor vehicle, received under Heading 8704.20, was also not prima facie accepted as an integral part or component of factory machinery because a vehicle used to transport propane fuel did not appear to form part of the manufacturing equipment. On that basis, no prima facie case for waiver of pre-deposit was made out, and the full demanded amount was directed to be deposited. en-us Tue, 09 Jul 2002 00:00:00 +0530 Thu, 15 Mar 2012 11:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106640 Fabricated steel tanks classified under sub-heading 7311.00 were held not to fall within the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944. The connected motor vehicle, received under Heading 8704.20, was also not prima facie accepted as an integral part or component of factory machinery because a vehicle used to transport propane fuel did not appear to form part of the manufacturing equipment. On that basis, no prima facie case for waiver of pre-deposit was made out, and the full demanded amount was directed to be deposited. Case-Laws Central Excise Tue, 09 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106640