https://www.taxtmi.com/caselaws?id=234701 Storage tank with temperature-controlling facility was treated as prima facie classifiable under Heading 84.19, and the absence of a specific adverse finding on that facility supported the assessee's case. On that basis, the tribunal found a prima facie case for waiver of pre-deposit and stay of recovery pending appeal. The Monorail and platform used with towers and storage tanks were also viewed as prima facie eligible for credit as parts of the plant, applying the principle that components integrally connected with the plant may qualify for credit. Waiver of pre-deposit was granted and recovery was stayed during the appeal. en-us Mon, 21 Nov 2011 00:00:00 +0530 Mon, 24 Jun 2013 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234701 Storage tank with temperature-controlling facility was treated as prima facie classifiable under Heading 84.19, and the absence of a specific adverse finding on that facility supported the assessee's case. On that basis, the tribunal found a prima facie case for waiver of pre-deposit and stay of recovery pending appeal. The Monorail and platform used with towers and storage tanks were also viewed as prima facie eligible for credit as parts of the plant, applying the principle that components integrally connected with the plant may qualify for credit. Waiver of pre-deposit was granted and recovery was stayed during the appeal. Case-Laws Central Excise Mon, 21 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234701