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2012 (11) TMI 354 - CESTAT, NEW DELHIDemand of duty – whether activity amounts to manufacture – Held that:- Putting together different items of food in one tray does not amount to manufacture - appellants are not giving any impression that the items like cheese, jam etc. are manufactured by the appellants - no ground for demanding excise duty for the activity of putting together different items of food in a tray, and serving it with their label inserted in the pouch of cultery to be used Their name card put in the cutlery package can at best convey a message that catering is done by the Appellants and not that the goods are manufactured by the Appellants – waiver of pre-deposit allowed
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