2000 (1) TMI 235 - AT - Central Excise

Summary

The applicant sought waiver of pre-deposit of duty demand of Rs. 1697.00. The issue was whether Exhaust Fan is eligible for MODVAT credit as capital goods under Rule 57Q of Central Excise Rules. The Tribunal ruled in favor of the applicant, waiving the duty demand for the appeal hearing and staying recovery during the appeal's pendency. The appeal was listed for arguments on 24-3-2000.