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M/s Manish Enterprises Versus Commissioner Of Central Excise, Pune I

2016 (1) TMI 620 - CESTAT MUMBAI

Job work - Nature of activity - Manufacturing activity or Mere supply of labour services - Converting Aluminum Ingots to Aluminum casting - The charges for the job work are based on the quantum of production and not against supply of manpower. - Held .....

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ts to manufacture, hence, does not fall under category of Manpower Recruitment Services. Since activity of the appellant amounting to manufacture of the goods, even it is not covered under Business Auxiliary Services, as Manufacturing activity stands .....

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06/12-MUM - Final Order No. A/3724/2015-WZB/STB - Dated:- 30-10-2015 - PS Pruthi, Member (Trchnical) And Ramesh Nair, Member (Judicial) For the Petitioner : Ms Padmavati Patil, Adv For the Respondent : Shri S L Karoliya, Asstt. Commissioner (A.R.) OR .....

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TC/10/2011 dated 29/9/2011 and rejected the appeal of appellant. 2. The facts of the present case is that the appellant is providing the job work by converting Aluminum Ingots to Aluminum casting which amounts to manufacture. The Revenue contended th .....

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Aggrieved by the said Adjudication order appellant filed appeal before the Commissioner (Appeals) who upheld the Order-in-Original by passing the impugned order therefore appellant is before us. 3. Ms. Padmavati Patil, ld. Counsel for the appellant .....

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nt is made on the basis of quantum of production carried out by the job worker, therefore they are not providing man power. They are only carrying out job work for their client. The activity is amount to manufacture which is excluded from the provisi .....

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05. In support of her submission, she placed reliance on the judgments in case of Hemant V. Deshmukh vs. Commissioner of C.Ex, Goa (2014(35) STR 602 (Tri. Mumbai)] 4. On the other hand, Shri S.l. Karoliya, Ld. Asstt. Commissioner (A.R.) appearing on .....

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ion of Aluminum Ingots to Aluminum Castings. The charges for the job work are based on the quantum of production and not against supply of manpower. Therefore activity remains as production on behalf of the client in the factory of the client. In thi .....

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