https://www.taxtmi.com/caselaws?id=241472 Where capital goods and a storage tank installed on an adjacent plot had merged with the factory premises, the Tribunal treated that integration as supporting a prima facie entitlement to CENVAT credit. On that footing, it dispensed with pre-deposit of duty, interest and penalty and stayed recovery during the pendency of the appeal. en-us Fri, 14 Dec 2012 00:00:00 +0530 Wed, 25 Dec 2013 06:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241472 Where capital goods and a storage tank installed on an adjacent plot had merged with the factory premises, the Tribunal treated that integration as supporting a prima facie entitlement to CENVAT credit. On that footing, it dispensed with pre-deposit of duty, interest and penalty and stayed recovery during the pendency of the appeal. Case-Laws Central Excise Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241472