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2014 (1) TMI 573 - AT - Central ExciseActivity manufacture or not - Fabrication and manufacture of various articles of iron - Waiver of Pre-deposit - Held that:- Following Mahindra & Mahindra Ltd. vs. CCE, Aurangabad, Chandigarh, Kanpur & Chennai [2005 (11) TMI 103 - CESTAT, NEW DELHI] - Prior to the Mahindra & Mahindra Ltd. case, the issue of excisability of fabrication of items were highly debatable and it has been decided in favour of the assessee - the applicant made an offer to deposit Rupees Fifteen Lakhs as pre-deposits which is accepted – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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