TMI Blog2009 (5) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in the business of slaughtering of animal need not be engaged in processing of meat. When we understand the meaning given by law from the statutory provision, we are enable to conceive how the manufacturing unit can be converted to be a slaughter house - No evidence was brought by revenue before us to hold the appellant a slaughter house slaughtering of Bovine animals without manufacturing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant to carry out manufacturing activity in its plant. The activity of slaughter animal is for ultimate production of meat. That was held to be a manufacturing activity by the Ld. Commissioner in para 79(ii) of the order dt.30.10.99. That finding remains untouched subsequently, nor the appellant was denied EOU benefit. The appellant came before the Tribunal for such relief. Tribunal in para 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant earlier as a manufacturer. The duty demand, confiscation and penalties imposed on the appellant were set aside. Therefore, the order passed by the ld. adjudicating authority and confirmed by the appellate authority below cannot go beyond the decision of the Tribunal made as aforesaid. Accordingly, the appellant should succeed on all counts setting aside the impugned order. 2. Ld. DR suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e slaughtering Bovine Animals is taxable. The term mechanized slaughtering house has been defined by Section 65(27) of the above Act. It means that a commercial concern engaged in the business of slaughtering of animal need not be engaged in processing of meat. When we understand the meaning given by law from the statutory provision, we are enable to conceive how the manufacturing unit can be conv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture, we hold that incidental activity of slaughter cannot be disintegrated from manufacturing activity which is predominant activity of the appellant. Slaughtering such serves the main purpose of manufacture of meat. Therefore, the appellant should beyond the scope and ambit of tax under the Finance Act, 1994, for the impugned act of slaughtering providing no such service alone. 4. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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