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2013 (12) TMI 688 - CESTAT BANGALOREDenial of MODVAT credit – Capital goods under Rule 57Q oferstwhile Central Excise Rules, 1944 – Waiver of pre-deposit – Held that:- The Commissioner (Appeals) apparently has not proceeded on the basis that the use of the goods claimed to be ‘capital goods’ is irrelevant, the Board’s circular is prima facie of no significance - Prima facie the goods can be brought within the purview of the definition of ‘capital goods’ under Rule 57Q as the rule stood during the material period - there will be waiver of pre-deposit till the disposal - stay granted.
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