https://www.taxtmi.com/caselaws?id=115033 Rule 2(b) of the Cenvat Credit Rules, 2002 defines capital goods by reference to specified tariff chapters and use in the manufacturer's factory for producing final products. The Tribunal noted that, although the Commissioner found the machinery was manufactured by another entity, there was no finding that it had been used in that entity's factory for manufacture of final products. On that factual basis, the appellant showed a strong prima facie case for interim relief, justifying waiver of pre-deposit and stay of recovery pending the appeal. en-us Thu, 17 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 12:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115033 Rule 2(b) of the Cenvat Credit Rules, 2002 defines capital goods by reference to specified tariff chapters and use in the manufacturer's factory for producing final products. The Tribunal noted that, although the Commissioner found the machinery was manufactured by another entity, there was no finding that it had been used in that entity's factory for manufacture of final products. On that factual basis, the appellant showed a strong prima facie case for interim relief, justifying waiver of pre-deposit and stay of recovery pending the appeal. Case-Laws Central Excise Thu, 17 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115033