TMI Blog2010 (6) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... ms - no Excise duty is being paid on the same, as the same is exempted in terms of Notification No. 67/1995 - fabrication of various goods at site does not amount to manufacture as has been held in various decisions of the Tribunal like in the case of Dodsal (P.) Ltd. v. CCE 2006 (193) ELT 518 (Trib. - Mum.) and others – Held that: - activity undertaken by the appellant amounts to manufacture in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gence of excisable items. However, no Excise duty is being paid on the same, as the same is exempted in terms of Notification No. 67/1995. Accordingly, it stand contended before us that inasmuch as they are engaged in manufacture of excisable goods, activity undertaken by them cannot be considered to be a service being provided to their clients so as to make them liable to service tax payment. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicability of the judgment in the case of Dodsal (P.) Ltd. (supra) was not accepted. Accordingly, the Bench held that as the activity undertaken by the appellant amounts to manufacture in terms of provisions of section 2(f) of Central Excise Act, no service tax, can be levied and demanded on the same. Learned JDR appearing for the Revenue fairly agree that the ratio of the law declared in abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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