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2014 (1) TMI 956 - AT - Central ExciseDiesel locomotive can be considered as capital goods under Rule 2a(A) of the CENVAT Credit Rules, 2004 or not Waiver of Pre-deposit Held that:- The appellant has not been able to rebut a crucial finding that packing plant consisted of a group of machineries and that the appellant could not clarify as to which of these machineries the loco was accessory - As per Chapter 84 the goods classified thereunder to be goods used for loading, unloading or otherwise handling materials - Whether packing plant could be so classified is a debatable question - Storage silo is not one of the capital goods envisaged under clause (i) or clause (ii) of the definition of capital goods - Storage tank is an item which figures down below in the array of the various clauses of the said definition - the assessee is not able to make out a prima facie case in their favour - the appellant is directed to pre-deposit an amount of Rupees Ten lakhs as pre-deposit upon such submission rest of the duty to be stayed till the disposal Partial stay granted.
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