https://www.taxtmi.com/caselaws?id=121818 Notification No. 52/03 was interpreted broadly at the prima facie stage to cover goods used in connection with production, packaging or job work, not only items directly used in manufacturing. The Tribunal noted that the notification itself listed goods such as PABX, fax machines and laptops, which supported a wider reading of the exemption. On that basis, the appellant was found to have a strong prima facie case for interim relief, and waiver of pre-deposit of duty and penalty was granted with recovery stayed during the appeal. en-us Tue, 26 Jun 2007 00:00:00 +0530 Mon, 06 Aug 2012 15:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121818 Notification No. 52/03 was interpreted broadly at the prima facie stage to cover goods used in connection with production, packaging or job work, not only items directly used in manufacturing. The Tribunal noted that the notification itself listed goods such as PABX, fax machines and laptops, which supported a wider reading of the exemption. On that basis, the appellant was found to have a strong prima facie case for interim relief, and waiver of pre-deposit of duty and penalty was granted with recovery stayed during the appeal. Case-Laws Central Excise Tue, 26 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121818