https://www.taxtmi.com/caselaws?id=220907 Waiver of pre-deposit and stay of recovery were sought where Cenvat credit had been denied on the ground that cutting and slitting stainless steel coils did not amount to manufacture. The appellant relied on evidence that duty had been paid after reversal of credit and also through PLA, and on binding precedent that credit cannot be denied merely because the final activity is alleged not to be manufacture when duty on the final product is otherwise accepted. On that basis, a strong prima facie case for interim relief was established, supporting waiver of pre-deposit of duty, interest and penalty during pendency of the appeal. en-us Tue, 07 Aug 2012 00:00:00 +0530 Sat, 29 Dec 2012 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220907 Waiver of pre-deposit and stay of recovery were sought where Cenvat credit had been denied on the ground that cutting and slitting stainless steel coils did not amount to manufacture. The appellant relied on evidence that duty had been paid after reversal of credit and also through PLA, and on binding precedent that credit cannot be denied merely because the final activity is alleged not to be manufacture when duty on the final product is otherwise accepted. On that basis, a strong prima facie case for interim relief was established, supporting waiver of pre-deposit of duty, interest and penalty during pendency of the appeal. Case-Laws Central Excise Tue, 07 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220907