https://www.taxtmi.com/caselaws?id=119875 In a job-work exemption dispute, the tribunal read Notification No. 214/86 as covering clearances used in the principal manufacturer's final products, and treated the reference to a manufacturer of dutiable and exempted final products as applying to the principal manufacturer rather than the job worker. Education Cess payment was taken as indicating that the tractors were not wholly exempt from duty, and the record showed credit entitlement on duty-paid inputs used in the assemblies. On that basis, a prima facie case for waiver of pre-deposit and stay of recovery was established, and interim relief was granted by waiving pre-deposit and keeping coercive recovery in abeyance pending the appeals. en-us Mon, 04 Sep 2006 00:00:00 +0530 Fri, 13 Jul 2012 17:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119875 In a job-work exemption dispute, the tribunal read Notification No. 214/86 as covering clearances used in the principal manufacturer's final products, and treated the reference to a manufacturer of dutiable and exempted final products as applying to the principal manufacturer rather than the job worker. Education Cess payment was taken as indicating that the tractors were not wholly exempt from duty, and the record showed credit entitlement on duty-paid inputs used in the assemblies. On that basis, a prima facie case for waiver of pre-deposit and stay of recovery was established, and interim relief was granted by waiving pre-deposit and keeping coercive recovery in abeyance pending the appeals. Case-Laws Central Excise Mon, 04 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119875