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TMI Blog2013 (11) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... gory of capital goods as per definition in Cenvat Credit Rules, 2004 - the appellants do not have a strong case for complete waiver of pre-deposit –thus the appellant directed to deposit 50% of the duty as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - E/57930/2013-SM - - - Dated:- 9-7-2013 - Mrs. Archana Wadhwa and Mr. Rakesh Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the appellant submits that the goods in question were used in the fabrication of machinery which was used as capital goods in the factory. The machinery and capital goods are classifiable under Chapter 84 of the Central Excise Act and qualify the definition of capital goods and further used in the manufacture of final product. He submits that they have submitted a list of all items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition in Cenvat Credit Rules, 2004. Accordingly, I find that the appellants do not have a strong case for complete waiver of pre-deposit. I therefore direct the appellant to deposit 50% of the duty within eight weeks, as a pre-deposit. On due compliance, there shall be stay against recovery of balance dues till disposal of the appeal. 6. Compliance to be reported on 13.9.2013. (Dictated pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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