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2013 (2) TMI 571 - CESTAT MUMBAIWaiver of pre-deposit - Stay of recovery - Manufacturers of laboratory equipment - Cleared the same on payment of excise duty - equipment cleared to the customers are returned back - Rule 16 of Central Excise Rules, 2002 - Repair - recondition - re manufacture - AO argued that goods are cleared after repair/reconditioning, etc. the activity does not amount to manufacture and, therefore, the appellant should have reversed the original credit taken - Held that:- Following the decision in case of MARUTI UDYOG (2002 (8) TMI 155 - CEGAT, COURT NO. II, NEW DELHI) The statement of facts made in the show-cause notice does not lead to any conclusion that the activity undertaken by the appellant does not amount to manufacture. In favour of assessee
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