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2014 (1) TMI 1150 - CESTAT KOLKATAStay application - Waiver of pre deposit - Held that:- Undisputedly the applicant are manufacturing oral contraceptives on behalf of the principal M/s. Organon (India) Ltd. It is also not in dispute that the said goods are entirely processed in their factory and the same process would amount to manufacture within the definition of section 2(f) of Central Excise Act, 1944. This Tribunal in the case of Daurala Sugar Works (2008 (6) TMI 108 - CESTAT NEW DELHI) has allowed the stay application of the Applicant against demand of Service Tax under the category of Business Auxiliary Service, where the process of blending and bottling of Indian made foreign liquor, was held as amounting to manufacture - Stay granted.
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