https://www.taxtmi.com/caselaws?id=118588 Job-work clearances of weld mesh used in the manufacture of poultry cages were considered prima facie eligible for exemption under Notification No. 83/94-C.E. because the goods were supplied by poultry farm owners and their use in exempted manufacture was admitted. At the stay stage, the objection that the principal users were not manufacturers was treated as untenable on the material available, and the absence of the prescribed undertaking was regarded as a procedural lapse. The possibility of input duty credit also supported interim protection, leading to waiver of pre-deposit and stay of recovery. en-us Wed, 09 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 13:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118588 Job-work clearances of weld mesh used in the manufacture of poultry cages were considered prima facie eligible for exemption under Notification No. 83/94-C.E. because the goods were supplied by poultry farm owners and their use in exempted manufacture was admitted. At the stay stage, the objection that the principal users were not manufacturers was treated as untenable on the material available, and the absence of the prescribed undertaking was regarded as a procedural lapse. The possibility of input duty credit also supported interim protection, leading to waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Wed, 09 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118588