https://www.taxtmi.com/caselaws?id=117387 The Tribunal granted the waiver of pre-deposit of duty and penalties totaling Rs. 1,04,73,056 arising from the Commissioner's order regarding the manufacturing of Vat Paste. The applicants successfully argued that their process of converting standardized/formulated powder into paste did not amount to manufacture under Chapter Note 6 of Chapter 32, supported by relevant precedents and a Board circular. Despite the opposing argument that legal fiction deemed their process as manufacture, the Tribunal found the applicants' contentions prima facie valid and granted relief pending appeals. en-us Thu, 19 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 12:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117387 The Tribunal granted the waiver of pre-deposit of duty and penalties totaling Rs. 1,04,73,056 arising from the Commissioner's order regarding the manufacturing of Vat Paste. The applicants successfully argued that their process of converting standardized/formulated powder into paste did not amount to manufacture under Chapter Note 6 of Chapter 32, supported by relevant precedents and a Board circular. Despite the opposing argument that legal fiction deemed their process as manufacture, the Tribunal found the applicants' contentions prima facie valid and granted relief pending appeals. Case-Laws Central Excise Thu, 19 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117387