GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (4) TMI 1003 - CESTAT NEW DELHI

2015 (4) TMI 1003 - CESTAT NEW DELHI - TMI - Manufacturing activity or Packaging Services - appellants, manufacturers of country liquor, were also engaged in the activities of bottling, labelling, affixing the hologram stickers and sealing of glass bottles of country liquor - Held that:- Appellants had been manufacturing and clearing alcoholic beverages. It is also not the Revenue s case that the appellants were only doing packaging activities and the processes prior to packaging were done by so .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

clearance) is a process of manufacture and not provision of service. In the case of Maa Sharada Wine Traders (2008 (3) TMI 319 - MADHYA PRADESH HIGH COURT), the M.P. High Court has categorically held that manufacturing process does not necessarily include excisable goods, but also includes process incidental or ancillary to completion of manufactured product. - Following this decision - Decided in favour of assessee. - Appeal No.ST/312/2009-CU[DB] - Final Order No.50916/2015 - Dated:- 5-3-2015 - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cturers of country liquor, were also engaged in the activities of bottling, labelling, affixing the hologram stickers and sealing of glass bottles of country liquor. Investigations revealed that the State Excise Department was making payments to the appellants only for country liquor manufactured by them and charges for activities viz., bottling, labelling, affixing the hologram stickers and sealing by pilferage proof caps of the glass bottles of country liquor were collected by the appellants i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

labelling, etc. were part of the overall process of manufacture upto the point of clearance and therefore they cannot be said to have provided Packaging Services . (ii) Their case is covered by the judgements in the cases of Maa Sharda Wine Traders Vs. CCE [2009 (15) (STR 3 (M.P.)] and Kedia Castle Delleon Industries Ltd. Vs. CCE [ 2011 (22) STR 15 (Tri. Del.)]. 4. Ld. Departmental Representative on the other hand states that as the charges for packaging activities were recovered separately, it .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

verages. It is also not the Revenue s case that the appellants were only doing packaging activities and the processes prior to packaging were done by someone else. In these circumstances, the appellants are clearly manufacturers of liquor. Indeed manufacturers of any product which involves packaging for clearance are never held to be providing packaging services because while every process of manufacture may not amount to manufacture, Manufacture includes any process incidental or ancillary to t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version