https://www.taxtmi.com/caselaws?id=121561 Prima facie entitlement to captive-consumption exemption justified waiver of pre-deposit where intermediate goods were used within the factory in manufacture of specified pump products. The Tribunal relied on Notification No. 5/98-C.E., Serial No. 265 read with Condition No. 51, which exempts goods falling under any chapter, subject to stated exclusions, when used in manufacturing centrifugal pumps, turbine pumps, submersible pumps, and axial and mixed flow vertical pumps. As compliance with Condition No. 51 was not disputed at that stage, the duty and penalty demand was not required to be secured. Waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal. en-us Mon, 23 Apr 2007 00:00:00 +0530 Thu, 02 Feb 2017 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121561 Prima facie entitlement to captive-consumption exemption justified waiver of pre-deposit where intermediate goods were used within the factory in manufacture of specified pump products. The Tribunal relied on Notification No. 5/98-C.E., Serial No. 265 read with Condition No. 51, which exempts goods falling under any chapter, subject to stated exclusions, when used in manufacturing centrifugal pumps, turbine pumps, submersible pumps, and axial and mixed flow vertical pumps. As compliance with Condition No. 51 was not disputed at that stage, the duty and penalty demand was not required to be secured. Waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121561