https://www.taxtmi.com/caselaws?id=124619 Cutting and slitting of HR/CR coils had already been treated as not amounting to manufacture, and the scrap generated from that process was therefore treated as prima facie not excisable. On that basis, the benefit of Notification No. 89/95-C.E. was found to support the applicant's request for interim relief, and pre-deposit was waived with recovery stayed pending disposal of the appeal. en-us Wed, 23 Jul 2008 00:00:00 +0530 Wed, 03 Oct 2012 15:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124619 Cutting and slitting of HR/CR coils had already been treated as not amounting to manufacture, and the scrap generated from that process was therefore treated as prima facie not excisable. On that basis, the benefit of Notification No. 89/95-C.E. was found to support the applicant's request for interim relief, and pre-deposit was waived with recovery stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124619