2001 (7) TMI 766 - AT - Central Excise

Summary

The judgment is about a waiver of deposit for an imported paint shop assembly. The issue is the entitlement to Modvat credit of customs duty paid on the goods. The assembly of components into a paint shop is considered manufacturing. The Tribunal allows the application for additional grounds. Waiver of deposit is granted due to the repetitive nature of the issue and the appeal being listed for hearing.