https://www.taxtmi.com/caselaws?id=153860 Prefabricated structural components used in tunnel construction were treated as manufactured goods at an intermediate stage, not as part of the immovable tunnel, because marketability remained the key consideration. The Tribunal also rejected the exemption claim since the goods did not fall within the notification expression "equipment" for the metro project. On interim relief, the balance sheet and financial material did not show hardship sufficient for total waiver of pre-deposit. CESTAT therefore granted only partial waiver, ordering a substantial deposit and keeping the balance demand in abeyance pending appeal. en-us Mon, 08 Feb 2010 00:00:00 +0530 Thu, 01 Aug 2013 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153860 Prefabricated structural components used in tunnel construction were treated as manufactured goods at an intermediate stage, not as part of the immovable tunnel, because marketability remained the key consideration. The Tribunal also rejected the exemption claim since the goods did not fall within the notification expression "equipment" for the metro project. On interim relief, the balance sheet and financial material did not show hardship sufficient for total waiver of pre-deposit. CESTAT therefore granted only partial waiver, ordering a substantial deposit and keeping the balance demand in abeyance pending appeal. Case-Laws Central Excise Mon, 08 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153860