https://www.taxtmi.com/caselaws?id=246298 The dispute concerned whether dolochar was a manufactured excisable product or only residue/refuse, and whether Rule 6(3)(b) of the Cenvat Credit Rules, 2004 therefore applied. The Tribunal held that the appellant had shown a prima facie case, relying on the earlier view in its own case and on the principle that mere inclusion of an item in the tariff does not by itself establish manufacture under Section 2(f) of the Central Excise Act, 1944. On that basis, unconditional stay was granted and the pre-deposit condition was dispensed with. en-us Fri, 18 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246298 The dispute concerned whether dolochar was a manufactured excisable product or only residue/refuse, and whether Rule 6(3)(b) of the Cenvat Credit Rules, 2004 therefore applied. The Tribunal held that the appellant had shown a prima facie case, relying on the earlier view in its own case and on the principle that mere inclusion of an item in the tariff does not by itself establish manufacture under Section 2(f) of the Central Excise Act, 1944. On that basis, unconditional stay was granted and the pre-deposit condition was dispensed with. Case-Laws Central Excise Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246298