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2014 (3) TMI 83 - CESTAT BANGALOREWaiver of pre-deposit of duty - Whether the process of stuffing, soldering of components carried out by the applicants on the PPCBs supplied by the customers of the applicant on job work basis would amount to manufacture under Section 2(f) of the Central Excise Act, 1944 - Held that:- It appears from the applicant s own submission that both the items are similar in nature. It is contended by the learned advocate that they paid duty which are directly marketed. In other cases, the PPCBs cleared for the purpose of use in R & D, they have not paid any duty. In the case, where the PPCBs were directly not marketed, the applicant paid service tax. The main contention of the applicant is that they have paid service tax and therefore demand of central excise duty on the same process cannot be sustained. We are unable to accept this submission. Prima facie, we find that both the processes are virtually similar. After considering the submissions of the learned advocate that they have already paid service tax of about Rs.68 lakhs and it appears from the show-cause notice that the value of the materials could not be ascertained by both the parties - Conditional stay granted.
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