https://www.taxtmi.com/caselaws?id=83910 Interim relief in a dispute over Notification No. 75/81 for naptha used during plant restart and reactivation turned on whether the use fell within maintenance, initial setting up and commissioning, or a technological necessity in continuing manufacture. The Tribunal held that these distinctions required detailed examination of technical material and case law at the main appeal stage, not at the stay stage. On the comparable facts and cited legal position, it granted waiver of pre-deposit and stay of recovery, but made relief conditional on deposit of Rs. 1 crore within the stipulated time. en-us Mon, 30 Jan 1995 00:00:00 +0530 Mon, 18 Jul 2011 16:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83910 Interim relief in a dispute over Notification No. 75/81 for naptha used during plant restart and reactivation turned on whether the use fell within maintenance, initial setting up and commissioning, or a technological necessity in continuing manufacture. The Tribunal held that these distinctions required detailed examination of technical material and case law at the main appeal stage, not at the stay stage. On the comparable facts and cited legal position, it granted waiver of pre-deposit and stay of recovery, but made relief conditional on deposit of Rs. 1 crore within the stipulated time. Case-Laws Central Excise Mon, 30 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83910