https://www.taxtmi.com/caselaws?id=121241 The Appellate Tribunal CESTAT, Ahmedabad, granted an interim stay of the impugned order that confiscated goods, disallowed Cenvat credit, confirmed the demand of wrongly availed credit, imposed penalties, and directed payment of interest. The Tribunal considered the applicant's manufacturing activities as falling within the extended meaning of "manufacture" under relevant provisions and circulars. Acknowledging a prima facie case, the Tribunal waived the pre-deposit of duty and penalty amounts, staying the impugned order pending appeal. The decision emphasized the significance of the applicant's activities in defining "manufacture" and justified the interim relief granted. en-us Wed, 14 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 16:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121241 The Appellate Tribunal CESTAT, Ahmedabad, granted an interim stay of the impugned order that confiscated goods, disallowed Cenvat credit, confirmed the demand of wrongly availed credit, imposed penalties, and directed payment of interest. The Tribunal considered the applicant's manufacturing activities as falling within the extended meaning of "manufacture" under relevant provisions and circulars. Acknowledging a prima facie case, the Tribunal waived the pre-deposit of duty and penalty amounts, staying the impugned order pending appeal. The decision emphasized the significance of the applicant's activities in defining "manufacture" and justified the interim relief granted. Case-Laws Central Excise Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121241