https://www.taxtmi.com/caselaws?id=53919 CSTAT, Mumbai noted a prima facie case that cranes supplied as complete conversion devices producing energy may fall within the relevant entry under Notification No. 6/2002, rather than being treated merely as parts. It also observed that the captive-consumption condition relied on by the department may not be decisive in the manner urged against the applicants, and that any duty incidence on non-fulfilment of conditions could lie with the recipient under the cited procedure. On that basis, the Tribunal granted waiver of pre-deposit and stay of recovery pending appeal. en-us Thu, 17 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 18:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53919 CSTAT, Mumbai noted a prima facie case that cranes supplied as complete conversion devices producing energy may fall within the relevant entry under Notification No. 6/2002, rather than being treated merely as parts. It also observed that the captive-consumption condition relied on by the department may not be decisive in the manner urged against the applicants, and that any duty incidence on non-fulfilment of conditions could lie with the recipient under the cited procedure. On that basis, the Tribunal granted waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Thu, 17 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53919