https://www.taxtmi.com/caselaws?id=125867 For purposes of a stay petition, the Tribunal treated motor-vehicle blanks cleared from a Chapter 72 manufacturing stream as industrial intermediate products, not finished parts or components under Chapter 87, because they still required further processing by recipient units. It also noted that any duty paid would be available as Cenvat credit to the recipients, which supported the prima facie case on classification. On limitation, the extended period was found not prima facie invocable on the material then available. As a result, pre-deposit of the adjudged dues was waived and recovery was stayed pending disposal of the appeal. en-us Thu, 05 Feb 2009 00:00:00 +0530 Tue, 30 Oct 2012 18:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125867 For purposes of a stay petition, the Tribunal treated motor-vehicle blanks cleared from a Chapter 72 manufacturing stream as industrial intermediate products, not finished parts or components under Chapter 87, because they still required further processing by recipient units. It also noted that any duty paid would be available as Cenvat credit to the recipients, which supported the prima facie case on classification. On limitation, the extended period was found not prima facie invocable on the material then available. As a result, pre-deposit of the adjudged dues was waived and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125867