https://www.taxtmi.com/caselaws?id=113745 Amended Rule 57Q was treated, at the prima facie stage, as not applicable to capital goods received before the amendment's effective date. The Tribunal noted that the Modvat credit claim related to capital goods received between January and June 1996, while the amendment relied on was introduced by Notification No. 14/96 dated 23-7-1996. On that basis, the applicants established a strong prima facie case for interim relief, and recovery of the duty demand was stayed pending disposal of the appeal. en-us Thu, 06 Nov 2003 00:00:00 +0530 Tue, 08 May 2012 12:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113745 Amended Rule 57Q was treated, at the prima facie stage, as not applicable to capital goods received before the amendment's effective date. The Tribunal noted that the Modvat credit claim related to capital goods received between January and June 1996, while the amendment relied on was introduced by Notification No. 14/96 dated 23-7-1996. On that basis, the applicants established a strong prima facie case for interim relief, and recovery of the duty demand was stayed pending disposal of the appeal. Case-Laws Central Excise Thu, 06 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113745