2000 (2) TMI 259

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..... K. Das, JDR, for the Respondent. [Order]. - Applicant filed this application for waiver of pre-deposit of duty amount of Rs. 86,392.00. Learned Counsel submits that the benefit of MODVAT credit on material handling equipment, Lightening Arrestor and GI Steel structure was denied. He submits that the Tribunal in the case of Collector of Central Excise, Meerut v. Star Paper Mills Ltd., reported .....

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..... /- was denied on material handling equipment. In view of the decisions relied upon by the appellant prima facie, I find force in the arguments of the applicants in respect of the material handling equipment. In respect of Lightening Arrestor and GI Steel Structure, the contention of the applicant is that these are essential parts of the plant. The case of applicant is arguable and requires a detai .....

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