TMI Blog2011 (7) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... final product should be excisable - Decided in favor of the assessee - ST/25/2010 - S/353/2011-WZB/MUM/C-I(CSTB) - Dated:- 25-7-2011 - S/Shri Ashok Jindal, S.K. Gaule, JJ. REPRESENTED BY : Shri M.P.S. Joshi, Advocate, for the Appellant. Shri Navneet, SDR, for the Respondent. [Order per : S.K. Gaule, Member (T)]. Heard both sides. 2. The applicant filed this application for w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The contention of the applicant is that the manufacturer is excluded from the Business Auxiliary Services . The contention is that the exclusion clause does not show that the duty should be payable on the final products or that the products should be excisable goods. So long as the activity as manufacturer, it is out of definition of Business Auxiliary Service. Learned Counsel also drawn our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e raw material undergoes some changes, through which original commodity passed. Thus, manufacture implies the change but every change is not manufacture. The manufacture is excluded from definition of Business Auxiliary Services and the exclusion does not say that the final product should be excisable. The exclusion is only to manufacture. 6. Thus the applicant has been able to make out a prim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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