https://www.taxtmi.com/caselaws?id=241261 CENVAT credit on ethylene unloading arms, pipes and hoses used to move imported raw material through a jetty and marine transfer facility to the factory was examined on the question whether those facilities formed an integral part of the factory and whether the goods qualified as capital goods or eligible inputs under the CENVAT Credit Rules, 2004. The Tribunal noted that the authorities cited did not conclusively support either side at the interim stage and found that a complete waiver was not justified because a strong prima facie case had not been established. Partial protection was nevertheless granted pending final disposal, subject to pre-deposit of dues and stay of recovery for the balance. en-us Tue, 26 Feb 2013 00:00:00 +0530 Mon, 09 Sep 2013 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241261 CENVAT credit on ethylene unloading arms, pipes and hoses used to move imported raw material through a jetty and marine transfer facility to the factory was examined on the question whether those facilities formed an integral part of the factory and whether the goods qualified as capital goods or eligible inputs under the CENVAT Credit Rules, 2004. The Tribunal noted that the authorities cited did not conclusively support either side at the interim stage and found that a complete waiver was not justified because a strong prima facie case had not been established. Partial protection was nevertheless granted pending final disposal, subject to pre-deposit of dues and stay of recovery for the balance. Case-Laws Central Excise Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241261