https://www.taxtmi.com/caselaws?id=246065 Eligibility for the Compounded Levy Scheme and the duty computation were examined at the stay stage, with the tribunal finding a prima facie case only in part. The existence of an open-air stentor during the relevant period weighed against the applicants on scheme eligibility, while the objection that spares and accessories should be included in the value of plant and machinery carried limited force. The claim relating to deemed CENVAT credit also supported partial relief. On that basis, partial waiver of pre-deposit was granted subject to a deposit condition, and the balance demand was stayed pending appeal. en-us Tue, 08 Jan 2013 00:00:00 +0530 Sat, 24 Aug 2013 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246065 Eligibility for the Compounded Levy Scheme and the duty computation were examined at the stay stage, with the tribunal finding a prima facie case only in part. The existence of an open-air stentor during the relevant period weighed against the applicants on scheme eligibility, while the objection that spares and accessories should be included in the value of plant and machinery carried limited force. The claim relating to deemed CENVAT credit also supported partial relief. On that basis, partial waiver of pre-deposit was granted subject to a deposit condition, and the balance demand was stayed pending appeal. Case-Laws Central Excise Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246065