https://www.taxtmi.com/caselaws?id=123414 Interim relief was granted on the view that processing petroleum products with sulphuric acid, sodium carbonate solution, water and fractional distillation raised a strong prima facie case that the activity did not amount to manufacture. The Tribunal relied on its earlier stay order and the decision cited in support of it, and it did not accept the Revenue's attempted distinction for the limited purpose of refusing interim protection. Pre-deposit of duty was therefore waived and recovery was stayed pending the appeal. en-us Tue, 25 Mar 2008 00:00:00 +0530 Thu, 13 Sep 2012 17:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123414 Interim relief was granted on the view that processing petroleum products with sulphuric acid, sodium carbonate solution, water and fractional distillation raised a strong prima facie case that the activity did not amount to manufacture. The Tribunal relied on its earlier stay order and the decision cited in support of it, and it did not accept the Revenue's attempted distinction for the limited purpose of refusing interim protection. Pre-deposit of duty was therefore waived and recovery was stayed pending the appeal. Case-Laws Central Excise Tue, 25 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123414