https://www.taxtmi.com/caselaws?id=128893 The Tribunal refrains from deciding whether the shelter and tower subject to Excise Duty qualify as "capital goods" or "input" for Cenvat credit. Instead, it directs the parties to make a pre-deposit within a specified timeframe to comply with procedural requirements, with a stay on the balance amount until the appeals are resolved. The judgment underscores the importance of clear evidence and legal arguments in claiming Cenvat credit and highlights the procedural and financial considerations involved in such cases. en-us Thu, 30 Apr 2009 00:00:00 +0530 Sat, 13 Apr 2013 10:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128893 The Tribunal refrains from deciding whether the shelter and tower subject to Excise Duty qualify as "capital goods" or "input" for Cenvat credit. Instead, it directs the parties to make a pre-deposit within a specified timeframe to comply with procedural requirements, with a stay on the balance amount until the appeals are resolved. The judgment underscores the importance of clear evidence and legal arguments in claiming Cenvat credit and highlights the procedural and financial considerations involved in such cases. Case-Laws Service Tax Thu, 30 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128893