2013 (11) TMI 550

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....m Mohan Rao, DC (AR) ORDER Per: Mathew John; The applicant is a job worker, who did certain processes on rough castings received from M/s. Magna Electro Castings Ltd. The processes carried out were machining, drilling, tapping and milling etc. The items after such processes were sent back to M/s. Magna Electro Castings Ltd, who exported such goods. They were not paying any excise duty or ....

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....r consideration. 2. The Ld. Advocate for the applicant submits that machining, drilling, tapping and milling etc. of rough castings amount to manufacture and in support of his contention he cited the following decisions:- 1. Paramount Centrispun Castings Ltd. Vs. Collector of C.Ex. Nagpur 1995 (77) ELT 705 (Tri.) 2. Vishal Malleable Ltd. Vs. Collector of C.Ex. Baroda 1995 (76) ELT 590 (Tr....

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....ure was not involved, the activity was classifiable as Business Auxiliary Service. 5. Further, in respect of claim for exemption under Notification 8/2005-ST he points out that the said exemption shall apply only in cases where such goods are produced using raw materials or semi-finished goods supplied by the client and goods so produced are returned back to the said client for use in or in rel....