https://www.taxtmi.com/caselaws?id=170272 Industrial tractors used in critical launch-vehicle operations were treated as technical equipment integral to the project where certification showed use for transporting rocket fuel, propellant materials, samples, hardware, segments and motors from magazine buildings to the launch pad. On that basis, the disputed denial of exemption under the relevant notification supported a strong prima facie case against the duty demand. The appellant was therefore entitled to unconditional waiver of pre-deposit and stay of recovery during pendency of the appeal. en-us Mon, 15 Nov 2010 00:00:00 +0530 Thu, 21 May 2015 13:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170272 Industrial tractors used in critical launch-vehicle operations were treated as technical equipment integral to the project where certification showed use for transporting rocket fuel, propellant materials, samples, hardware, segments and motors from magazine buildings to the launch pad. On that basis, the disputed denial of exemption under the relevant notification supported a strong prima facie case against the duty demand. The appellant was therefore entitled to unconditional waiver of pre-deposit and stay of recovery during pendency of the appeal. Case-Laws Central Excise Mon, 15 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170272