https://www.taxtmi.com/caselaws?id=326513 Pasteurising milk, converting part of it into curd and butter milk, and packing the products were treated as prima facie manufacturing activities under Chapter Note 6 to Chapter 4 of the Central Excise Tariff and Section 2(f) of the Central Excise Act, because a process deemed to be manufacture by a Chapter Note is manufacture for excise purposes. The quantity-based packing structure also did not, on a prima facie view, separate out any taxable service element so as to negate the manufacturing character of the activity. On that basis, a complete waiver of pre-deposit was considered justified and recovery of the demanded liability was stayed pending appeal. en-us Tue, 17 Nov 2015 00:00:00 +0530 Mon, 18 Apr 2016 08:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326513 Pasteurising milk, converting part of it into curd and butter milk, and packing the products were treated as prima facie manufacturing activities under Chapter Note 6 to Chapter 4 of the Central Excise Tariff and Section 2(f) of the Central Excise Act, because a process deemed to be manufacture by a Chapter Note is manufacture for excise purposes. The quantity-based packing structure also did not, on a prima facie view, separate out any taxable service element so as to negate the manufacturing character of the activity. On that basis, a complete waiver of pre-deposit was considered justified and recovery of the demanded liability was stayed pending appeal. Case-Laws Service Tax Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326513