https://www.taxtmi.com/caselaws?id=218344 The Tribunal granted the applicant's request for waiver of pre-deposit of duty, interest, and penalty. It held that if an activity does not amount to manufacture, duty levy is inapplicable, and credit cannot be denied. As the applicant paid more duty than the credit availed, the Tribunal found merit in waiving the dues, staying recovery during the appeal process. The decision was supported by legal precedents, including a Gujarat High Court ruling, resulting in the allowance of the stay petition. en-us Fri, 20 Apr 2012 00:00:00 +0530 Thu, 25 Oct 2012 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218344 The Tribunal granted the applicant's request for waiver of pre-deposit of duty, interest, and penalty. It held that if an activity does not amount to manufacture, duty levy is inapplicable, and credit cannot be denied. As the applicant paid more duty than the credit availed, the Tribunal found merit in waiving the dues, staying recovery during the appeal process. The decision was supported by legal precedents, including a Gujarat High Court ruling, resulting in the allowance of the stay petition. Case-Laws Central Excise Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218344