https://www.taxtmi.com/caselaws?id=84713 The Tribunal considered whether a manufacturer of auto rickshaws was entitled to total waiver of pre-deposit and whether its production process qualified for a concessional excise exemption meant for manufacturers not taking credit on chassis or inputs. It found prima facie that chassis fitted with engines remained separately dutiable and that simply changing the sequence of operations did not bring the goods within the concessional notification. It also noted the absence of balance-sheet or other material showing financial hardship sufficient for complete waiver. Total waiver was therefore refused, and pre-deposit was directed with the balance duty stayed pending appeal. en-us Sat, 07 Oct 1995 00:00:00 +0530 Mon, 25 Jul 2011 11:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84713 The Tribunal considered whether a manufacturer of auto rickshaws was entitled to total waiver of pre-deposit and whether its production process qualified for a concessional excise exemption meant for manufacturers not taking credit on chassis or inputs. It found prima facie that chassis fitted with engines remained separately dutiable and that simply changing the sequence of operations did not bring the goods within the concessional notification. It also noted the absence of balance-sheet or other material showing financial hardship sufficient for complete waiver. Total waiver was therefore refused, and pre-deposit was directed with the balance duty stayed pending appeal. Case-Laws Central Excise Sat, 07 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84713