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Commissioner of Central Excise, Chennai-ii Versus M/s. Tejo Engineering Services Pvt. ltd. & Ors.

2015 (8) TMI 196 - SUPREME COURT

Duty demand - cutting of the conveyor belting into required sizes - Manufacturing activity or not - Held that:- Decision of the CESTAT does not call for any interference. Mere cutting of the lengthy conveyor belt into smaller sizes would not amount t .....

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is squarely covered by the judgment of this Court in 'Servo-Med Industries Pvt. Ltd. v. Commissioner of Central Excise, Mumbai' [2015 (5) TMI 292 - SUPREME COURT] - Decided against Revenue. - CIVIL APPEAL NOS. 327-332 OF 2006 - Dated:- 29-7-2015 - M .....

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N. Raghupathy, Adv. ORDER Though in these appeals, various issues are raised, we feel that the only issue which needs consideration relates to cutting of the conveyor belting into required sizes and the issue is as to whether it involves manufacture .....

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e appellant buys the conveyor belting in endless length and cuts them to required size and that involves manufacture. This contention of the Revenue is not correct. The conveyor belting is the material used in the construction of conveyors. Like fabr .....

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