https://www.taxtmi.com/caselaws?id=118669 The court allowed the stay petition unconditionally, recognizing the appellant's prima facie case on merits and the absence of justification for invoking a longer period of limitation. The appellant's request to dispense with the pre-deposit of duty amount confirmed was granted, and the admissibility of modvat credit for the Conveyor Belt as capital goods was upheld. The judgment emphasized that the part of the Conveyor Belt outside the factory premises was an extension of the capital goods within the factory, justifying the modvat credit. en-us Thu, 05 Oct 2006 00:00:00 +0530 Wed, 04 Jul 2012 18:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118669 The court allowed the stay petition unconditionally, recognizing the appellant's prima facie case on merits and the absence of justification for invoking a longer period of limitation. The appellant's request to dispense with the pre-deposit of duty amount confirmed was granted, and the admissibility of modvat credit for the Conveyor Belt as capital goods was upheld. The judgment emphasized that the part of the Conveyor Belt outside the factory premises was an extension of the capital goods within the factory, justifying the modvat credit. Case-Laws Central Excise Thu, 05 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118669