CESTAT: Appellant's Activity Not Manufacturing, Recovery Ordered, Pre-Deposit Waiver Granted

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the respondent, determining that the appellant's activity was not manufacturing. The recovery of ineligible Modvat credits was ordered, with the waiver of pre-deposit requirements under Section 35F of the Central Excise Act, 1944 for the appeal hearing. The application was disposed of, and the appeal is set to be listed at a later date.

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The Appellate Tribunal CESTAT, Mumbai found that the activity undertaken by the appellant was initially considered as manufacturing but later deemed not to be. Recovery of ineligible Modvat credits was ordered. The pre-deposit requirements under Section 35F of the Central Excise Act, 1944 were waived for the appeal hearing. Application disposed off, and appeal to be listed later.

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