https://www.taxtmi.com/caselaws?id=202570 The Tribunal found no prima facie case for the appellant against the entire demand for waiver of pre-deposit and stay of recovery for CENVAT credit and penalty disallowed by lower authorities. While the appellant argued that materials were used in pollution control equipments and storage tanks, they failed to provide convincing evidence. The Tribunal noted that the items did not qualify as capital goods or pollution control equipments as claimed. Consequently, the Tribunal directed the appellant to pre-deposit a specified amount within a given period under the Central Excise Act, 1944. en-us Mon, 23 Aug 2010 00:00:00 +0530 Mon, 31 Jan 2011 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202570 The Tribunal found no prima facie case for the appellant against the entire demand for waiver of pre-deposit and stay of recovery for CENVAT credit and penalty disallowed by lower authorities. While the appellant argued that materials were used in pollution control equipments and storage tanks, they failed to provide convincing evidence. The Tribunal noted that the items did not qualify as capital goods or pollution control equipments as claimed. Consequently, the Tribunal directed the appellant to pre-deposit a specified amount within a given period under the Central Excise Act, 1944. Case-Laws Central Excise Mon, 23 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202570