TMI Blog2014 (2) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... s/accessories of any capital goods. On the other hand, the appellant admitted before the lower appellate authority that they had used the above structural items to fabricate structural support to machinery - no prima facie case for waiver of predeposit - Conditional stay granted. - Appeal No.ST/3359/2012 - - - Dated:- 5-3-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port to machinery. It was held by the Hon ble Supreme Court that supporting structure could not be considered as component/spares/ accessories of capital goods. This ruling of the apex court, which was rendered with reference to clause (5) of rule 57Q(1) of the Central Excise Rules, 1944, is, prima facie, applicable to clause (iii) of the definition of capital goods under Rule 2(a)(A) of the CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent purpose. After hearing the learned Superintendent (AR), we are of the view that the above offer can be accepted. Accordingly, we direct the appellant to predeposit a further amount of Rs.2 lakhs (Rupees two lakhs only) within six weeks and report compliance to the Deputy Registrar on 07/05/2013. Deputy Registrar to report to the Bench on 14/05/2013. Subject to due compliance, there will be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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