TMI Blog2013 (2) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... Claims that it is manufacture and if it is service he is eligible for Notification no. 12/2003 – Held that:- Mere payment of VAT does not make eligible for the benefit of Notification No. 12/03 – Prima facie retreading activity will not amount to manufacture – However benefit of Notification No. 12/03 may be available in view of the decision of the Tribunal in the case of Chakita Ranjini Udyam – D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Tariff mentions retreaded tyres as exisable commodity though no tax rate is indicated. b) Alternatively, if the activities are treated as only services, they are eligible for the benefit of Notification No.12/2003 in as much as they have paid VAT on material used in connection with rereading of the tyres. He further submits that if benefit of Notification No 12/03 is extended, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the learned advocate that the retreating activity will amount to manufacture. However, we are of the view that the benefit of Notification No. 12/03 may be available in view of the decision of the Tribunal in the case of Chakita Ranjini Udyam cited earlier. In view of the above, taking the entire facts and circumstances into account including payment already made amounting to Rs.1,77,300/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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