https://www.taxtmi.com/caselaws?id=269635 Prima facie, welding and swaging duty-paid MS pipes of different diameters was treated as manufacture in light of the prevailing Supreme Court ruling in Prachi Industries, and the demand was regarded as time-barred only in part after considering credit admissibility. The claim to exemption under Notification No. 56/2002-CE required closer examination and could not be finally resolved at the stay stage. Complete waiver of pre-deposit was therefore refused, but partial relief was granted by directing a deposit of Rs. 2 lakhs and staying recovery for the balance. en-us Mon, 19 Jan 2015 00:00:00 +0530 Fri, 18 Dec 2015 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269635 Prima facie, welding and swaging duty-paid MS pipes of different diameters was treated as manufacture in light of the prevailing Supreme Court ruling in Prachi Industries, and the demand was regarded as time-barred only in part after considering credit admissibility. The claim to exemption under Notification No. 56/2002-CE required closer examination and could not be finally resolved at the stay stage. Complete waiver of pre-deposit was therefore refused, but partial relief was granted by directing a deposit of Rs. 2 lakhs and staying recovery for the balance. Case-Laws Central Excise Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269635