https://www.taxtmi.com/caselaws?id=170703 The Tribunal granted waiver of pre-deposit and stay on recovery to the applicant in a case involving the classification of activities as 'manufacture' under the Central Excise Act. The dispute centered on whether assembling rechargeable batteries with a charger constituted manufacturing. The Tribunal found merit in the applicant's argument that the job worker undertook the process, leading to the grant of relief pending appeal proceedings. The decision underscores the significance of defining 'manufacture' and the involvement of job workers in manufacturing processes under the Central Excise Act. en-us Mon, 20 Jun 2011 00:00:00 +0530 Wed, 10 Jun 2015 16:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170703 The Tribunal granted waiver of pre-deposit and stay on recovery to the applicant in a case involving the classification of activities as 'manufacture' under the Central Excise Act. The dispute centered on whether assembling rechargeable batteries with a charger constituted manufacturing. The Tribunal found merit in the applicant's argument that the job worker undertook the process, leading to the grant of relief pending appeal proceedings. The decision underscores the significance of defining 'manufacture' and the involvement of job workers in manufacturing processes under the Central Excise Act. Case-Laws Central Excise Mon, 20 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170703