2004 (1) TMI 464 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai found that the activity undertaken by the appellant was initially considered as manufacturing but later deemed not to be. Recovery of ineligible Modvat credits was ordered. The pre-deposit requirements under Section 35F of the Central Excise Act, 1944 were waived for the appeal hearing. Application disposed off, and appeal to be listed later.