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TMI Blog2013 (2) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appeal and stay application are directed against order-in-appeal No. YDB/34/2012 dated 30/04/2012 passed by the Commissioner (Appeals) Mumbai. The stay application is taken up for consideration. 2. The appellant, M/s. Thermolab Scientific Equipments Pvt. Ltd. are manufacturers of laboratory equipment and they cleared the same on payment of excise duty. Some times the equipment cleared to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lower appellate authority, who rejected the appeal. Hence, the appellant is before me. 4. The Ld. Advocate for the appellant submits that the useable parts are once again used in the manufacture of similar equipments and, therefore, the activity undertaken by them amounts to manufacture and, therefore, they are not required to reverse the credit taken as reversal of credit is required only when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by replacing or refixing parts. A new vehicle has been manufactured using the both new components and the salved parts. Therefore, he pleads for grant of stay of dues adjudged in the matter. 5. The Ld. AR strongly opposed the plea and submits that the activity undertaken by the appellant does not amount to manufacture and is only repair and, therefore, relying upon the judgements cited in the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maruti Udyog cited supra to be prima facie applicable to the facts of the case. Thus, the appellant has made out a prima facie case in their favour for grant of waiver of pre-deposit of dues adjudged. Accordingly, I grant waiver of pre-deposit of the dues adjudged in the impugned order and stay recovery thereof during the pendency of the appeal.
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