http://fordification.com/forum/viewtopic.php?t=6967
The axle flip kit is basically just a set of spring perches, shock mounts and the frame notches. If you're handy with a welder, you could probably remove the stock spring perches and reweld them to the bottom side of the rearend, but placement is critical to maintain proper driveline geometry. I suppose it's also possible to remove the shock mounts without destroying them, but I wouldn't hold my breath. And you could also fabricate your own C-notch hardware.
However, considering the time you'd have to spend trying to either fabricate these pieces or at least trying to remove them without boogering them up, I don't think $80 is that bad of a deal.
![2 cents :2cents:](./images/smilies/icon_2cents.gif)