Manufacture test for dolochar supports prima facie case and dispenses with pre-deposit under Cenvat credit rules.

The dispute concerned whether dolochar was a manufactured excisable product or only residue/refuse, and whether Rule 6(3)(b) of the Cenvat Credit Rules, 2004 therefore applied. The Tribunal held that the appellant had shown a prima facie case, relying on the earlier view in its own case and on the principle that mere inclusion of an item in the tariff does not by itself establish manufacture under Section 2(f) of the Central Excise Act, 1944. On that basis, unconditional stay was granted and the pre-deposit condition was dispensed with.

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Issues: Whether unconditional stay from pre-deposit could be granted on the basis that dolochar was not a manufactured product and, therefore, Rule 6(3)(b) of the Cenvat Credit Rules, 2004 was not attracted.

Analysis: The Tribunal noted that the dispute turned on whether dolochar was a manufactured excisable product or merely a residue/refuse. It relied on the earlier view in the appellant's own case and the principle that mere inclusion of an item in the tariff does not by itself establish manufacture under Section 2(f) of the Central Excise Act, 1944. On that basis, it found that the appellant had shown a prima facie case.

Conclusion: The appellant was entitled to unconditional stay and the pre-deposit condition was dispensed with.

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