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2001 (7) TMI 459
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.... Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On hearing both the sides on the stay application, we find that the issue stands decided. Hence, we take up the case for final disposal on granting the prayer for waiver of pre-deposit of duty of Rs. 3,18,427/-. The Commissioner (Appeals) in the impugned order held that the process of cr....
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....tivity did not amount to manufacture. The appeal filed by the Revenue against this order was dismissed by the Supreme Court [1998 (102) E.L.T. A224]. We have also seen the Supreme Court judgment in the case reported in 2000 (115) E.L.T. 279 wherein the Supreme Court upheld the belief of the High Court of Madhya Pradesh that such activity did not amount to manufacture. Although the judgments appare....