https://www.taxtmi.com/caselaws?id=241023 Waiver of pre-deposit and stay of recovery was granted in a dispute over MODVAT credit on goods claimed as capital goods under Rule 57Q of the Central Excise Rules, 1944. The items were examined on a prima facie basis by reference to their use in the factory during the relevant period, and were found capable of falling within the definition of capital goods. The Board's circular was treated as having no prima facie significance because the controlling question was whether the goods satisfied Rule 57Q on the facts of their use. The appellant therefore obtained interim protection against recovery. en-us Mon, 06 May 2013 00:00:00 +0530 Tue, 22 Apr 2014 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241023 Waiver of pre-deposit and stay of recovery was granted in a dispute over MODVAT credit on goods claimed as capital goods under Rule 57Q of the Central Excise Rules, 1944. The items were examined on a prima facie basis by reference to their use in the factory during the relevant period, and were found capable of falling within the definition of capital goods. The Board's circular was treated as having no prima facie significance because the controlling question was whether the goods satisfied Rule 57Q on the facts of their use. The appellant therefore obtained interim protection against recovery. Case-Laws Central Excise Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241023