Site erection versus manufacture of excisable goods supports prima facie waiver of pre-deposit and stay of recovery.

Assembling and erecting greenhouse structures at site was treated as predominantly site-based erection of an immovable structure, not clear manufacture of excisable goods, because the materials were only limitedly fabricated before transport and the substantial work, including foundation and assembly, occurred at the customer's site. On that record, the demand was not shown to be free from doubt at the interim stage, and the appellant was found to have established a strong prima facie case for unconditional waiver of pre-deposit and stay of recovery during the appeal.

---

---

Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery; and whether the activity of assembling and erecting greenhouse structures at site, on the facts shown, indicated manufacture of excisable goods.

Analysis: The materials on record showed that the appellant procured raw materials from the market, supplied them on payment of sales tax in some transactions, and carried out only limited fabrication such as cutting, drilling and bending of GI pipes before transporting the materials to site. The substantial erection activity, including civil foundation work and assembly at the customer's site, resulted in a structure attached to the earth. On the available record, the assembled greenhouse did not appear to be a finished prefabricated building cleared as such from a factory, and the cited authorities on cutting and shaping of material and on prefabricated structures supported that view. In these circumstances, the demand was not shown to be free from doubt at the interim stage.

Conclusion: The appellant established a strong prima facie case for relief and was entitled to unconditional waiver of pre-deposit of the dues adjudged along with stay of recovery during the pendency of the appeal.

Ratio Decidendi: Where the material on record indicates that the disputed activity is predominantly site erection of an immovable structure rather than clear manufacture of excisable goods, a strong prima facie case exists for waiver of pre-deposit in the appeal.

---