TaxTMI 
TaxTMI 
2010 (1) TMI 630
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....ppellant. Shri Amrish Jain, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)] . - All the three appeals are being disposed of by this common order in as much an identical issue is involved. 2. The appellants are engaged in the manufacture and supply of country liquor in sealed bottles through the State Government. In as much as, they were undertaking activity of bot....
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....activity, the same includes packing of goods including bottles, labelling, affixing of hologram sticker and the packing but does not including any packaging activity amounting to manufacture within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944. 5. The adjudicating authority, however, observed that since the country liquor manufactured and packed by the appellants i....
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....le MP High Court. As is seen from the impugned order of the Commissioner, reliance stands placed by him on the MP High Court judgment in the case of Vindhyachal Distilleries Pvt Ltd. However, it is seen that subsequently, the matter was referred to Larger Bench by another Bench of the MP High Court in the case of Som Distillereis and Breweries Pvt. Ltd v. State of MP and Another reported in 1997 (....
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....quor are not the part of manufacturing process and hence, liable to service tax and we uphold the view taken in Som Distilleries (supra) and, therefore, rule that packaging and bottling of liquor come within the ambit and sweep of manufacture within the meaning of clause (f) of Section 2 of Central Excise Act, 1944 in view of the definition contained in Section 65(76b) of the Finance Act especiall....