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2014 (1) TMI 727 - AT - Central ExciseProcess amounts to manufacture or not under Rule 16 (2) of Central Excise Rules, 2002 – Motor vehicles cleared after repair and reconditioning with putting chassis on payment of duty – Waiver of Pre-deposit – Held that:- There is factual dispute on the process undertaken by the applicant as to whether it would amount to manufacture or not under Rule 16 (2) of the Central Excise Rules, 2002 – the decisions relied upon by both the sides would be looked into at the time of appeal hearing in detail - the learned advocate produced a chart which shows that there is some chassis were exported and cleared under Central Excise Notification 108/95 and also they availed cenvat credit for some portion - It appears that the amount may be excluded from demand of duty - the applicant to directed deposit a sum of Rupees Two crores as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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