TaxTMI 
TaxTMI 
2012 (9) TMI 413
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.... Respondent. [Order per : Rakesh Kumar, Member (T)]. - The appellants are engaged in the activity of grinding and smoothening the edges by clipping of rough iron castings on job work. There is no change of shape or size of the castings in this process and there is no dispute that this process does not amount to manufacture. The point of dispute is as to whether during the period from 10-9-04 to ....
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....against the appellants - M/s. Rathour Engg. Works; M/s. Bhagat Agro Industries; M/s. Sahil Engg. Works and M/s. Raghu Engg. Works respectively along with interest and beside this, penalties were also imposed on them under Sections 76, 77 and 78 of the Finance Act, 1994. Against this order of C.C.E. (Appeals), these appeals along with stay applications have been filed. 2. Heard both the sides....
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....rocessing of goods entrusted by a third person, that the appellant's activity became taxable w.e.f. 16-5-05 when clause (v) of Section 65(19) was replaced by the entry - "production or processing of goods, for, or on behalf of, the client" that during the period of dispute, the appellant's activity was not taxable under Section 65(105)(zzb) read with Section 65(19)(v), that in this regard he relie....
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.... of the rough castings, received from principal manufacturers who clear the goods after carrying out further processes. Since there is no dispute that this activity of the appellants does not amount to manufacture, it can only be called processing not amounting to manufacture, which was not taxable during the period of dispute. We also agree with the appellant's plea that as held by the Tribunal i....