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2014 (1) TMI 218 - AT - Central ExciseProcess amounts to manufacture or not – Waiver of Pre-deposit – Held that:- The applicants are engaged in the manufacture of Biris without the aid of power except the process of packing of Biris into pre-printed blastic sheets with the aid of power – Following CCE, Bolpur vs. Hindustan Biri Mfg.Co.[2007 (3) TMI 106 - CESTAT, KOLKATA] – the process of packing with aid of power could not result into ‘manufacture’ of Biris with the aid of power - The implication of the amendment would be considered at the time of disposal of the Appeal - the applicant are able to make out a prima facie case for total waiver of pre-deposit of duty – Duty waived and recovery stayed till the disposal – Stay granted.
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