https://www.taxtmi.com/caselaws?id=117996 Interim stay and waiver of pre-deposit were refused on a prima facie assessment because oxygen gas cylinders claimed as capital goods did not appear to fall within the statutory definition under the Cenvat Credit Rules, 2002. The Tribunal accepted the Department's objection that the cylinders were classifiable under Chapter Heading 7311.00 and did not treat the broader interpretation applied to Rule 57Q as sufficient for the present claim. As a result, the appellant was directed to make a pre-deposit, and stay would operate only on compliance. en-us Fri, 24 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 17:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117996 Interim stay and waiver of pre-deposit were refused on a prima facie assessment because oxygen gas cylinders claimed as capital goods did not appear to fall within the statutory definition under the Cenvat Credit Rules, 2002. The Tribunal accepted the Department's objection that the cylinders were classifiable under Chapter Heading 7311.00 and did not treat the broader interpretation applied to Rule 57Q as sufficient for the present claim. As a result, the appellant was directed to make a pre-deposit, and stay would operate only on compliance. Case-Laws Central Excise Fri, 24 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117996