2013 (10) TMI 190

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..... s auxiliary services particularly, production of goods on behalf of the applicants – Held that:- Following Sonic Watches Ltd. Vs. Commissioner of Central Excise, Vadodara [2010 (9) TMI 397 - CESTAT, AHMEDABAD ] and Rathour Engg. Works Vs. Commissioner of Central Excise, Chandigarh [2012 (9) TMI 413 - CESTAT, NEW DELHI] - Production of goods on behalf of the clients which does not amount to manufa .....

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..... 2. At the outset, the ld. Advocate appearing for the applicant has submitted that the Applicants are engaged in the manufacture of processing of scrap in the premises of their customers, namely, Bokaro Steel Plant (BSL). The contention is that the Department has issued a demand notice alleging that the Applicants are engaged in rendering services of business auxiliary services particularly, prod .....

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