https://www.taxtmi.com/caselaws?id=115758 The Tribunal ruled in favor of the appellants, allowing them to avail Modvat credit and granting a waiver of pre-deposit pending appeal disposal. The Tribunal recognized the activity of lancing and cutting solidified metal as part of the manufacturing process, distinguishing it from mere repair and maintenance activities. The Revenue was barred from recovering disputed amounts until the appeal's disposal, with the matter scheduled for further mention in the future. en-us Tue, 26 Oct 2004 00:00:00 +0530 Fri, 01 Jun 2012 16:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115758 The Tribunal ruled in favor of the appellants, allowing them to avail Modvat credit and granting a waiver of pre-deposit pending appeal disposal. The Tribunal recognized the activity of lancing and cutting solidified metal as part of the manufacturing process, distinguishing it from mere repair and maintenance activities. The Revenue was barred from recovering disputed amounts until the appeal's disposal, with the matter scheduled for further mention in the future. Case-Laws Central Excise Tue, 26 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115758