1997 (1) TMI 346

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....Gurdeep Singh, JDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - These are two applications against orders dated 7-6-1996 and 3-7-1996 passed by the Commissioner of Central Excise and Customs, Vadodara. 2. In the first order there is a disallowance of capital goods Modvat credit of Rs. 1,35,07,477/- and in the other order another amount of Rs. 24,42,541.90 has been....

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....outside the definition of term `capital goods' under Rule 57Q. In the other case, pipe fittings, air compressor, tank antifoam storage and like materials have similarly been denied Modvat credit. The issue, to us appears arguable and it cannot be held that prima facie case for totally dispensing with the pre-deposit and granting stay has been made. The ld. Counsel however, has referred to certain ....