TMI Blog1999 (11) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... [ Order ]. This application is for waiver of pre deposit of an amount of Rs.14,370/- and for stay of recovery thereof during the pendency of the appeal. The appeal has arisen from the order of the Commissioner of Customs and Central Excise (Appeals) whereby he upheld the order passed by the jurisdictional Assistant Commissioner of Central Excise confirming the demand of duty of Rs. 14,3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounting to the aforesaid value. It was this order of the adjudicating authority which was upheld in to by the Commissioner (Appeals) in his order, which is under challenge in the present appeal. 2. I have heard the learned Consultant, Shri S.S. Mehra for the applicants and the learned JDR, Shri Sumit K. Das for the respondent/Revenue. I have also perused the orders of both the lower authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s order of the Tribunal and I am inclined to follow the same. Certain other judicial authorities have also been cited on pages 10 and 11 of the aforesaid paper book. I have duly considered the ratio of these decisions as well. The learned JDR has opposed the above submissions of the learned Advocate and has endeavoured to justify the findings of both the lower authorities by drawing my attention t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in that case held testing machines to be capital goods for the purpose of availment of Modvat credit. No better judicial authority on this point is cited before me on behalf of the Department. In the circumstances, I would draw strength from the aforesaid order of the Tribunal and held that the applicants have a strong prima facie case in relation to the Modvat credit taken by them on the te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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