https://www.taxtmi.com/caselaws?id=215915 On a prima facie assessment, MS plates, angles and channels used to manufacture power cable distribution boards for poly machines were treated as accessories to capital goods, supporting eligibility for CENVAT credit at the interim stage. The contrary claim that the items were used in immovable electrical trenches was not accepted for purposes of stay. Waiver of pre-deposit was therefore granted and recovery of duty, interest and penalty was stayed until disposal of the appeal, strictly on a prima facie basis. en-us Fri, 09 Dec 2011 00:00:00 +0530 Thu, 23 Aug 2012 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215915 On a prima facie assessment, MS plates, angles and channels used to manufacture power cable distribution boards for poly machines were treated as accessories to capital goods, supporting eligibility for CENVAT credit at the interim stage. The contrary claim that the items were used in immovable electrical trenches was not accepted for purposes of stay. Waiver of pre-deposit was therefore granted and recovery of duty, interest and penalty was stayed until disposal of the appeal, strictly on a prima facie basis. Case-Laws Central Excise Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215915