https://www.taxtmi.com/caselaws?id=115045 Steel structures, platforms and similar items were treated as prima facie outside the scope of parts of capital goods for Modvat credit purposes, because Rule 57Q of the Central Excise Rules, 1944 limited eligibility to goods falling within the specified tariff heading. As no complete prima facie case for waiver was made out, full waiver of pre-deposit was refused. The assessee was granted only partial relief on the basis of pleaded financial hardship, with a directed pre-deposit and waiver of the balance duty and entire penalty pending appeal. en-us Tue, 08 Mar 2005 00:00:00 +0530 Wed, 23 May 2012 13:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115045 Steel structures, platforms and similar items were treated as prima facie outside the scope of parts of capital goods for Modvat credit purposes, because Rule 57Q of the Central Excise Rules, 1944 limited eligibility to goods falling within the specified tariff heading. As no complete prima facie case for waiver was made out, full waiver of pre-deposit was refused. The assessee was granted only partial relief on the basis of pleaded financial hardship, with a directed pre-deposit and waiver of the balance duty and entire penalty pending appeal. Case-Laws Central Excise Tue, 08 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115045