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Vidarbha Grinders (P) Ltd. Versus Commissioner of Central Excise, Nagpur

2015 (6) TMI 197 - CESTAT MUMBAI

Demand of service tax on the job work converting black bars into bright bars for various clients for which they receive processing charges - Business Auxiliary Service - Held that:- Revenue has not disputed the fact of discharge of excise duty on the .....

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rocess, how the said process cannot become manufactured out of job working. In our considered view, the self same activity of conversion of black bars into bright bars on their account and clearance of the same on discharging duty as manufactured pro .....

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appellant. The show-cause notice issued in this case is on 13.10.2008 for the period 10.09.2004 to 28.02.2005 which in our view is blatantly time barred and cannot invoke suppression against the appellant. - Decided in favour of assessee. - Appeal N .....

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lled out none appeared on behalf of the appellant nor there is any request for adjournment. 2. Since the appeal is of 2010 we take up the appeal for disposal in the absence of any representative from the assessee. 3. Heard learned D.R. 4. After consi .....

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nts for which they receive processing charges. The first appellate authority as well as the adjudicating authority had held that the said activity would fall under the category of Business Auxiliary Service holding that conversion of black bars into .....

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with the Central Excise department as a duty paying unit and was discharging appropriate duty on the black bars manufactured by them and cleared on their account. Due to exigencies of business and in order to utilize the spare capacity, the appellan .....

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ured and cleared by the appellant on their account. It is surprising to note that the first appellate authority has not considered this vital submission of the appellant as to when the same goods are manufactured by the same process, how the said pro .....

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-manufactured product when the appellant undertakes jobworking for some other clients. 5.1 Yet another angle is that appellant had vide their letter dated 04.01.2005 made a reference to the department, more specifically to Dy Commissioner of Central .....

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