TMI Blog2011 (1) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... include any activity that amounts to manufacture within the meaning of Section 2(f) of the Central Excise Act - packaging and bottling of liquor come within the ambit and sweep of manufacture within the meaning of clause (f) of Section 2 of Central Excise Act, 1944 in view of the definition contained in Section 65(76b) of the Finance Act especially keeping in view the exclusionary facet – Appeal allowed - 292 of 2008 - - - Dated:- 10-1-2011 - Ms. Archana Wadhwa, Mr. M. Veeraiyan, JJ. Appeared for Appellant : Shri S.C. Kamra, Advocate Appeared for Respondent : Shri Sheo Narayan Singh, Jt. CDR Per Archana Wadhwa: As per the facts on record, the appellant is engaged in the manufacture of alcoholic liquor for hu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.8.2002 to 9.9.2004, the appellants were not doing any cargo handing services and, accordingly, he dropped the demand. However, for the subsequent period, he held that the appellant is liable to Service Tax under the category of business auxiliary services. He fairly agreed that Section 65(19) of the Finance Act, 1944, which defines the business auxiliary services, does not include any activity that amounts to manufacture within the meaning of Section 2(f) of the Central Excise Act. However, he held that the legislature wanted to restrict the definition of manufacture to excisable goods only. The liquor produced by the appellant are not goods subject to Central Excise duties but are the goods covered under the category on which the Constit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ottling of liquor are not the part of manufacturing process and hence, liable to service tax and we uphold the view taken in Som Distilleries (supra) and , therefore, rule that packaging and bottling of liquor come within the ambit and sweep of manufacture within the meaning of clause (f) of Section 2 of Central Excise Act, 1944 in view of the definition contained in Section 65(76b) of the Finance Act especially keeping in view the exclusionary facet and further regard being had to the circular issued by the Central Board of excise and Customs. 5. In view of the above, we set aside the impugned order of Commissioner and allow the appeal with consequential relief. Inasmuch as the appeal stands allowed on the above ground, we are not deal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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