TMI Blog2014 (1) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... ir factory and the same process would amount to manufacture within the definition of section 2(f) of Central Excise Act, 1944. This Tribunal in the case of Daurala Sugar Works (2008 (6) TMI 108 - CESTAT NEW DELHI) has allowed the stay application of the Applicant against demand of Service Tax under the category of Business Auxiliary Service, where the process of blending and bottling of Indian mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to M/s. Organon (India) Ltd., the principal. The Ld. Advocate submitted that the entire process was completed in their factory and the goods were cleared in fully finished condition which were sold by the principal as it is. Further he has submitted that oral contraceptives are exempted from payment of duty under Notification No.6/2002-CE dated 1.3.2002. The Ld. Advocate submitted that since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however could not produce any judgement contrary to the one produced by the Ld. Advocate. 4. Heard both sides and perused the record. Undisputedly the applicant are manufacturing oral contraceptives on behalf of the principal M/s. Organon (India) Ltd. It is also not in dispute that the said goods are entirely processed in their factory and the same process would amount to manufacture within the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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