https://www.taxtmi.com/caselaws?id=155147 The Tribunal granted a stay on the execution of the order confirming a demand of Rs. 63,74,221 under Rule 6(3)(b) of Cenvat Credit Rules, 2004, and imposition of a penalty of Rs. 40 lakhs. The Tribunal waived the pre-deposit requirement until the appeal's disposal, considering the appellant's prima facie case and the need to assess whether lamination/metalisation constitutes manufacture based on specific factual contexts. The decision underscored the significance of determining commercial distinctiveness in processes for duty liability and recognized the evolving legal interpretations in duty payment obligations. en-us Fri, 25 Sep 2009 00:00:00 +0530 Sat, 31 Aug 2013 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155147 The Tribunal granted a stay on the execution of the order confirming a demand of Rs. 63,74,221 under Rule 6(3)(b) of Cenvat Credit Rules, 2004, and imposition of a penalty of Rs. 40 lakhs. The Tribunal waived the pre-deposit requirement until the appeal's disposal, considering the appellant's prima facie case and the need to assess whether lamination/metalisation constitutes manufacture based on specific factual contexts. The decision underscored the significance of determining commercial distinctiveness in processes for duty liability and recognized the evolving legal interpretations in duty payment obligations. Case-Laws Central Excise Fri, 25 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155147