https://www.taxtmi.com/caselaws?id=221166 Returned equipment dismantled and the salvaged parts reused in manufacturing similar goods was treated as prima facie within the scope of manufacture at the interim stage, because the notice facts did not show mere repair. On that basis, the Tribunal found a prima facie case for waiver of pre-deposit and stay of recovery pending the appeal. The earlier decision relied on by the appellant was treated as prima facie applicable, and interim relief was granted by staying recovery of the adjudged dues until disposal of the appeal. en-us Mon, 27 Aug 2012 00:00:00 +0530 Tue, 26 Feb 2013 07:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221166 Returned equipment dismantled and the salvaged parts reused in manufacturing similar goods was treated as prima facie within the scope of manufacture at the interim stage, because the notice facts did not show mere repair. On that basis, the Tribunal found a prima facie case for waiver of pre-deposit and stay of recovery pending the appeal. The earlier decision relied on by the appellant was treated as prima facie applicable, and interim relief was granted by staying recovery of the adjudged dues until disposal of the appeal. Case-Laws Central Excise Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221166