2008 (1) TMI 105

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1.  These appeals have been filed against the following Orders-in-Appeal passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin. (i) Order-in-Appeal No. 189/2006 ST dated 22.12.2006 (ii) Order-in-Appeal No. 118/2006 ST dated 2.6.2006 The issued involved in both these appeals is one and the same, therefore, we are passing a common order. 2. Shri Kuryan Thomas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in their letter dated 8.9.2006 have also clarified that powder coating does not amount to manufacture and it is covered under the category of "Business Auxiliary Services". 4. The learned departmental representative cited a number of case laws wherein similar activity was held by the judicial fora as not amounting to manufacture. For example in the case of Gujarat Steel Tubes Ltd. Vs. State of Ke .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Notification issued by the Government. 5. On a very careful consideration of the matter, we find that the appellants have cited Notification No.29/2007 dated 22.5.2007 which provides the exclusion of the value of the goods and materials sold to the customer, therefore, the said exemption has to be granted. Moreover, as the issue involves interpretation of law the penalty imposed is not ju .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X