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2014 (3) TMI 270 - AT - Service TaxBenefit of Notification No. 8/2005-ST dated 1.3.2005 - Cutting and slitting of coils - Job Work - Whether this activity amounts to manufacture or not - Held that:- The activity undertaken by the appellant is only slitting/cutting of length of HR/CR coils of stainless steel. The Hon'ble Delhi High Court in the case of Faridabad Iron & Steel Traders Association - [2003 (11) TMI 107 - HIGH COURT OF DELHI] held that the cutting and slitting of coils would not amount to manufacture. Therefore, the contention of the appellant that cutting and slitting of HR/CR coils would amount to manufacture is no longer sustainable in view of the decisions cited supra. However, the contention of the appellant that it is only an intermediate process and the goods after slitting/cutting were used in further manufacture of SS pipes/tubes on which duty liability is discharged, merits consideration. Notification No. 8/2005-ST provides that in the case of service undertaken by way of job-work and the goods are returned to the original supplier for further manufacture, the benefit of the said exemption would apply. This aspect has not been examined by the adjudicating authority at all - Matter remanded back - Decided in favour of assessee.
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