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    <title>2011 (12) TMI 353 - CESTAT, Mumbai</title>
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    <description>Assembling and erecting greenhouse structures at site was treated as predominantly site-based erection of an immovable structure, not clear manufacture of excisable goods, because the materials were only limitedly fabricated before transport and the substantial work, including foundation and assembly, occurred at the customer&#039;s site. On that record, the demand was not shown to be free from doubt at the interim stage, and the appellant was found to have established a strong prima facie case for unconditional waiver of pre-deposit and stay of recovery during the appeal.</description>
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      <description>Assembling and erecting greenhouse structures at site was treated as predominantly site-based erection of an immovable structure, not clear manufacture of excisable goods, because the materials were only limitedly fabricated before transport and the substantial work, including foundation and assembly, occurred at the customer&#039;s site. On that record, the demand was not shown to be free from doubt at the interim stage, and the appellant was found to have established a strong prima facie case for unconditional waiver of pre-deposit and stay of recovery during the appeal.</description>
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