https://www.taxtmi.com/caselaws?id=313095 A strong prima facie case supported waiver of pre-deposit in a Modvat dispute over evaporation boats. The item was claimed as eligible for credit as inputs under Rule 57A, while the department treated it as capital goods under Rule 57Q and denied the benefit. The order states that the exact classification under the Modvat scheme was a matter for the competent authority, but the immediate issue was whether sufficient grounds existed to waive pre-deposit. On the facts presented, that threshold was met and waiver was granted. en-us Tue, 10 Nov 1998 00:00:00 +0530 Sat, 23 Mar 2024 11:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313095 A strong prima facie case supported waiver of pre-deposit in a Modvat dispute over evaporation boats. The item was claimed as eligible for credit as inputs under Rule 57A, while the department treated it as capital goods under Rule 57Q and denied the benefit. The order states that the exact classification under the Modvat scheme was a matter for the competent authority, but the immediate issue was whether sufficient grounds existed to waive pre-deposit. On the facts presented, that threshold was met and waiver was granted. Case-Laws Central Excise Tue, 10 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313095