1997 (12) TMI 338 - AT - Central Excise

Summary

The application for dispensing with pre-deposit of Rs. 20,111.60 was considered by the Appellate Tribunal CEGAT, New Delhi. Modvat credit for hose pipes and stopper motor cards was denied, but the appellant argued they are capital goods under Rule 57Q of the Central Excise Rules, 1944. The Tribunal directed the appellant to deposit Rs. 9,000 within four weeks, with recovery of the remaining amount stayed until the appeal's disposal. Compliance was to be reported on 17-3-1988. (Case Citation: 1997 (12) TMI 338 - CEGAT, New Delhi)