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2015 (4) TMI 320 - CESTAT MUMBAIDemand of service tax - Business Auxiliary Services - Job work - manufacturing of goods were exempted from duty - Held that:- first appellate authority has recorded clearly "besides, appellants are also converting black bars into bright bars by availing Cenvat Credit on the inputs and clearing finished goods on payment of Central Excise Duty. When the process is accepted as a process of manufacture, it is not correct or logical to conclude that the same process when carried on job work basis does not amount to manufacturing" - The submission of the assessee before the first appellate authority has been accepted, as there are not contrary findings and the Revenue's ground of appeal are also not contradicting the said submissions made by the assessee. In the absence of any counter to submissions that the activity undertaken by the appellant/assessee amounts to manufacture and they have discharged the Central Excise duty, the same process if it is undertaken on job work, cannot be held as not manufacturing process. First appellate authority has rightly relied upon the benefit of Notification No. 202/88-CE dated 20/05/1988 which clearly indicates the exemption to certain final products made from the specific products. It is settled law that an exemption from Central Excise duty can be granted only to manufacturer of products. The benefit of Notification No. 202/88-CE is in respect of items manufactured in job work process by the assessee, in this case, it has correctly been held as manufactured products by the first appellate authority. - first appellate authority are correct and the Revenue's appeal has no merits - Decided against Revenue.
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