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2013 (11) TMI 1343

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....br>ST/161/08 & ST/CO-143/08-Mum - Final Order Nos. A/1982-1983/2013-WZB/C-I(CSTB)<br>Service Tax<br>Mr S S Kang And Mr. P.K.Jain, JJ. For the Appellant : Ms D M Durando, Deputy Commissioner AR For t....

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....he appellants are part of the manufacturing activity. 4. Further we find that as per Note to Section XVII of the Central Excise Tariff conversion of an article which is incomplete or unfinished but h....