https://www.taxtmi.com/caselaws?id=242338 Assembling separately prepared food items into a tray for onboard service was treated, at the prima facie stage, as not amounting to manufacture, so no strong excise duty demand was shown. The label or name card placed in the cutlery packet was regarded only as an indicator of catering service and not as proof that the goods were manufactured by the assessees or that brand-name based liability arose. In the absence of a strong prima facie case for duty and following a similar stay order, waiver of pre-deposit was granted and recovery of the disputed dues was stayed during the appeal. en-us Mon, 28 Nov 2011 00:00:00 +0530 Mon, 13 Jan 2014 09:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242338 Assembling separately prepared food items into a tray for onboard service was treated, at the prima facie stage, as not amounting to manufacture, so no strong excise duty demand was shown. The label or name card placed in the cutlery packet was regarded only as an indicator of catering service and not as proof that the goods were manufactured by the assessees or that brand-name based liability arose. In the absence of a strong prima facie case for duty and following a similar stay order, waiver of pre-deposit was granted and recovery of the disputed dues was stayed during the appeal. Case-Laws Service Tax Mon, 28 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242338