2013 (3) TMI 388

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..... herefore the credit cannot be denied on the ground that the activity undertaken by the applicant does not amount to manufacture. As applicant has made out a strong case in their favour, pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal. The stay petition allowed. - E/944/12-Mum - S/1760/12/EB/C-II - Dated:- 5-11-2012 - S.S. Kang And Sahab Sin .....

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..... taking this activity at various places outside Mumbai and Availing credit and paying duty, but the Revenue is not taking any objection. The contention is that the activity undertaken by the applicant amounts to manufacture, therefore the applicant has rightly availed the credit. 5. We find that as the applicant has paid the duty more than the credit now being denied and the duty has been accepte .....

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