https://www.taxtmi.com/caselaws?id=153773 The applicants established a prima facie case for a total waiver of pre-deposit of duty, interest, and penalty, resulting in the stay of recovery. The welding activity for APS units and cutting/bending of sheets for Spans and Floor Forms did not amount to manufacture, thus no excise duty liability was found. However, the creation of Props through threading, drilling, and fixing metal plates constituted manufacture, but due to the value falling under the SSI exemption, the applicants were eligible for relief. en-us Wed, 08 Jul 2009 00:00:00 +0530 Tue, 30 Jul 2013 11:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153773 The applicants established a prima facie case for a total waiver of pre-deposit of duty, interest, and penalty, resulting in the stay of recovery. The welding activity for APS units and cutting/bending of sheets for Spans and Floor Forms did not amount to manufacture, thus no excise duty liability was found. However, the creation of Props through threading, drilling, and fixing metal plates constituted manufacture, but due to the value falling under the SSI exemption, the applicants were eligible for relief. Case-Laws Central Excise Wed, 08 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153773