https://www.taxtmi.com/caselaws?id=244158 Structural items used only to fabricate support for machinery were treated as neither components, spares nor accessories of capital goods, so no prima facie case for complete waiver of pre-deposit arose. An earlier Supreme Court ruling on supporting structures was considered prima facie applicable to the capital goods definition under the CENVAT Credit Rules, and the interim relief was therefore limited. The amount already deposited and the appellant's further offer were accepted for the stay arrangement, but full waiver was refused. Waiver and stay were granted only subject to compliance with the additional pre-deposit for the penalty and the balance demand. en-us Tue, 05 Mar 2013 00:00:00 +0530 Wed, 19 Feb 2014 14:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244158 Structural items used only to fabricate support for machinery were treated as neither components, spares nor accessories of capital goods, so no prima facie case for complete waiver of pre-deposit arose. An earlier Supreme Court ruling on supporting structures was considered prima facie applicable to the capital goods definition under the CENVAT Credit Rules, and the interim relief was therefore limited. The amount already deposited and the appellant's further offer were accepted for the stay arrangement, but full waiver was refused. Waiver and stay were granted only subject to compliance with the additional pre-deposit for the penalty and the balance demand. Case-Laws Service Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244158